In a bowl, whisk together the flour, baking powder, and salt.
In another bowl, whisk the eggs with the sugar until light and frothy, then stir in the milk.
Gradually add the dry ingredients to the egg mixture, mixing until you have a smooth, slightly runny batter.
Pour the batter into a piping bag or a sturdy zip-lock bag. Snip off a small corner of the bag to create a small opening.
Heat the oil in a deep frying pan or pot to medium-high heat.
Pipe the batter directly into the hot oil in spiral or free-form patterns, creating the characteristic shape of Tippaleipä.
Fry the batter until golden brown, turning carefully to ensure even cooking on all sides.
Remove the fried Tippaleipä and place them on paper towels to drain any excess oil.
Let cool for a few minutes, then dust generously with powdered sugar and serve fresh.
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