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 evenly combined.
03 - Add chilled sparkling water, coconut milk, and vanilla extract to the dry mixture. Whisk until you achieve a smooth, thick batter without lumps.
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, turning to coat completely. Allow excess batter to drip off before frying.
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 using a slotted spoon. Transfer to paper towels to drain excess oil.
08 - Dust warm fritters generously with powdered sugar. Sprinkle with toasted coconut if desired. Serve immediately while warm.