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 well combined.
03 - Add chilled sparkling water, coconut milk, and vanilla extract to the dry ingredients. Whisk until smooth and thick, with no lumps remaining.
04 - Pour vegetable oil into a deep saucepan or fryer. Heat to 350°F, maintaining temperature throughout frying.
05 - Dip each pineapple ring into the batter, ensuring complete coverage. Allow excess batter to drip off for even cooking.
06 - Carefully lower 2-3 battered rings into the hot oil. Fry for 2-3 minutes per side until golden brown and crispy.
07 - Remove fritters with a slotted spoon and transfer to paper towels to drain excess oil.
08 - Dust fritters generously with powdered sugar while warm. Sprinkle with toasted coconut if desired. Serve immediately.