In a medium saucepan, combine water, butter, sugar, and salt. Bring to a boil over medium heat.

Remove the saucepan from the heat and add the flour and baking powder all at once.

Stir vigorously until the mixture forms a smooth dough that pulls away from the sides of the pan.

Let the dough cool slightly before transferring it to a piping bag fitted with a star tip.

In a large, deep skillet, heat oil over medium-high heat until it reaches 350°F (175°C).

Pipe small lengths of dough directly into the hot oil, cutting them off with scissors.

Fry churro bites until golden brown, about 2-3 minutes per side.

Once fried, remove the churro bites with a slotted spoon and drain on paper towels.

In a shallow dish, combine the granulated sugar and cinnamon. Roll the warm churro bites in the mixture.

Serve immediately for the best texture and flavor.