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1
Heat water, butter, sugar, and salt in a medium saucepan over medium heat, until butter melts and mixture begins to boil. Add flour and stir vigorously over low heat for 1 to 2 minutes, until mixture is very dry.
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2
Transfer mixture to bowl of an electric mixer. With mixer on medium-low speed, add eggs one at a time, until batter is smooth and glossy. Cover with plastic wrap and chill in refrigerator for at least 1 hour, or overnight.
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3
For the dulce de leche, preheat oven to 425u00b0F. Pour condensed milk into a small, shallow baking dish and cover tightly with aluminum foil. Place baking dish in a larger roasting pan. Fill roasting pan with enough water to come halfway up sides of baking dish. Roast for 1 hour and 15 minutes, stirring once while cooking, until milk turns a light golden color.
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4
Pour enough oil into a large saucepan to come about 2 inches up the side of pan. Place oil over medium-high heat, until a deep-fry thermometer registers 350u00b0F. Working in batches, use a small ice cream scoop to drop batter into hot oil. Fry fritters for 2 to 3 minutes, until golden brown all over. Drain on paper towels.
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5
For the cinnamon sugar, stir together cinnamon and sugar in a small bowl. While fritters are still warm, roll in cinnamon sugar and serve with the dulce de leche.
