In a large bowl, combine the sugar and eggs. Mix well until the sugar is incorporated into the eggs.
Slowly add in the milk, stirring continuously to ensure a smooth mixture.
Gradually add the flour, salt, and baking powder into the bowl, one ingredient at a time. Mix well after each addition until all the dry ingredients are fully incorporated into the batter.
Preheat your deep fryer or a large pot with vegetable oil to a temperature of 350°F (175°C).
Using either a funnel or a baggie with the corner snipped off, pour the batter into the heated oil in a swirling motion, creating the characteristic shape of a funnel cake. Do not let the tip of the funnel or bag touch the oil.
Allow the batter to firm up as it fries and then use tongs to gently stir the funnel cake in the oil, ensuring it browns evenly on all sides.
Once the funnel cake has reached a golden brown color, carefully remove it from the oil using the tongs.
Transfer the cooked funnel cake to a plate lined with a paper towel to drain any excess oil and allow it to dry.
While the funnel cake is still hot, move it to a serving plate and get ready for the fun part - topping it with your favorite ingredients. Enjoy!