01 - Pat the pineapple rings dry with paper towels to remove excess moisture. Set aside on a clean plate.
02 - In a mixing bowl, whisk together flour, cornstarch, sugar, baking powder, and salt until evenly combined.
03 - Add chilled sparkling water, coconut milk, and vanilla extract to the dry mixture. Whisk vigorously until you achieve a smooth, thick batter with no lumps.
04 - Pour vegetable oil into a deep saucepan or fryer and heat to 350°F. Use a kitchen thermometer to ensure proper temperature.
05 - Dip each pineapple ring into the batter, turning to coat completely. Allow excess batter to drip off for even frying.
06 - Carefully lower 2-3 battered rings into the hot oil. Fry for 2-3 minutes per side until golden brown and crispy. Do not overcrowd the pan.
07 - Remove fritters using a slotted spoon and transfer to paper towels to drain excess oil.
08 - Dust fritters generously with powdered sugar while still warm. Optionally sprinkle with toasted coconut. Serve immediately for best texture.