Heat the oil.
Pour at least 2 inches of oil into a deep-fryer or a heavy-bottomed pot over medium-high heat.
Bring the temperature to 350°F (175°C).
Start the dough.
In a separate saucepan, combine the granulated sugar, butter, salt, and 1 cup (240 ml) of water.
Bring to a rolling boil over high heat.
Form the paste.
Reduce the heat to low and add the flour all at once.
Stir vigorously and constantly with a wooden spoon until the mixture pulls away from the sides of the pan and forms a smooth ball, about 30-60 seconds.
Add the eggs.
Remove the pan from the heat.
Beat in the eggs one at a time, ensuring each egg is fully incorporated and the batter is smooth before adding the next.
Fry the puffs. Carefully drop rounded tablespoonfuls of dough into the hot oil, being careful not to overcrowd the pan.
Fry for 5-10 minutes, turning them as they puff up and become golden brown on all sides.
Finish and serve. Use a slotted spoon to transfer the hot doughnut puffs to a plate lined with paper towels to drain. Immediately dust generously with confectioners' sugar and serve hot.
Bake, Don't Fry: For a lighter option, preheat your oven to 425°F (220°C).
Drop spoonfuls of dough onto a parchment-lined baking sheet and bake for 10-15 minutes until golden and crisp. This method is perfect for making cream puffs or savory gougères.