In a bowl, whisk together the flour, baking powder, sugar, and a pinch of salt. This ensures the dry ingredients are well combined for a smooth batter.
Separate the eggs. In a separate bowl, whisk the egg yolks with the milk, melted (but not hot) butter, sparkling water, and vanilla extract.
Pour the wet ingredients into the dry ingredients and stir until just combined and the batter is smooth. In a separate clean bowl, whisk the egg whites until stiff peaks form. Gently fold the beaten egg whites into the batter, being careful not to overmix, to keep it light and airy.
Let the batter rest for 10-15 minutes. This allows the batter to become lighter, resulting in waffles that rise beautifully during baking.
Preheat your waffle iron and grease it with butter or cooking spray. Pour the batter into the waffle iron, ensuring it fills the form without overflowing. Cook until golden brown, about 5 minutes.
Whip the cold heavy cream until stiff peaks form. Serve the waffles fresh, topped with freshly whipped cream. For an extra touch, sprinkle with powdered sugar.
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