In a medium-sized bowl, combine the flour, granulated sugar, and baking powder. Whisk together until combined and free of lumps.

Slowly pour in the milk and stir until a soft dough forms. The dough should be slightly sticky but still manageable.

Lightly flour your hands and scoop out small pieces of dough. Roll each piece into a ball, about 1 inch in diameter. Place them on a floured surface.

In a deep skillet over medium heat, add enough oil for deep frying (about 2 inches deep). Heat the oil until it's around 350°F (175°C). You can test it by dropping a small piece of dough into the oil; it should sizzle and rise to the top.

Carefully drop the shaped dough balls into the hot oil, a few at a time, to avoid overcrowding. Fry for about 3-4 minutes, turning occasionally until golden brown.

In a small bowl, mix together powdered sugar and water until smooth. If you’d like to get fancy, you can add a splash of vanilla extract too!

Once the donut holes are nicely fried, use a slotted spoon to transfer them to a paper towel to drain excess oil. While they are still warm, dip each donut hole into the glaze until fully covered.

Place the glazed donut holes on a serving platter and allow them to cool slightly before indulging.