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 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 with a slotted spoon and drain on paper towels. Dust generously with powdered sugar and sprinkle with toasted coconut if desired. Serve warm.