01 - Pat the pineapple rings dry with paper towels to remove excess moisture. Set aside on a clean surface.
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. Heat to 350°F, maintaining temperature throughout frying for optimal crispiness.
05 - Dip each pineapple ring into the batter, turning to coat completely. Allow excess batter to drip off for even frying.
06 - Carefully lower battered rings into hot oil, frying 2–3 at a time to avoid overcrowding. Cook for 2–3 minutes per side until golden brown and crispy.
07 - Remove fritters using a slotted spoon and drain on paper towels. Dust generously with powdered sugar while warm and sprinkle with toasted coconut if desired.