Whisk 1 cup flour, baking powder, and salt ina medium bowl; set aside. Blend sugar andzest in a medium bowl with your fingertipsuntil sugar is fragrant.
Add butter; use aspatula to blend.
Add egg, brandy, andvanilla; stir to blend.
Add dry ingredients;stir until a moist dough forms.
Transfer to asheet of plastic; wrap tightly and chill for atleast 2 hours and preferably overnight.
Line a baking sheet with plastic wrap.
Cutdough in half. Generously flour work surface(the dough is sticky). Working with 1 pieceof dough at a time (chill remaining dough),dust top with more flour and roll out, turningoccasionally to make sure it's not sticking;roll out dough as thinly as possible, turningand dusting with flour as needed.
Working with a zigzag pastry or raviolicutter, a plain pizza wheel, or a longknife, cut dough into long strips, squares,diamonds, or shape of your choice.
Placestrips on prepared baking sheet; cover withanother piece of plastic wrap. Repeat withremaining dough. Chill for at least 1 hour.
Pour oil into a deep saucepan to a depthof 4". Attach deep-fry thermometer to side ofpan; heat oil to 350°F. Line a rimmed bakingsheet with several layers of paper towels.
Drop 4-6 pieces of dough into pan andfry until golden on both sides, 2-3 minutes.Using a slotted spoon or tongs and allowingexcess oil to drip back into pan, transfercookies to prepared sheet to drain. Pat topswith more paper towels to blot oil. Whilecookies are still hot, dust both sides withpowdered or cinnamon sugar. Repeat withremaining dough, returning oil to 350°Fbetween batches.
Just before serving, dust Merveilles withmore sugar.