Heat oil to 365 degrees in a deep fryer or heavy saucepan.
In a medium bowl, beat the egg, 1/4 cup sugar and 1 teaspoon oil until light. combine the flour, baking powder and salt, stir in alternately with the milk until well blended.
Drop by teaspoonfuls into the hot oil and fry on both sides until golden.
Drain on paper towels and roll in 1/2 cup white sugar while still warm.
