Sift the flour into a bowl and whisk in the baking powder (if using). Make sure the baking powder is dispersed well in the flour. Set aside.

Place the boiling water in a saucepan (I use a 2 qt pot), along with 2 tbsp / 26 g oil, salt, and sugar (if using). Heat the water over high heat and stir to dissolve the salt.

When the water comes back to a rapid boil, remove the pot from the heat and immediately add the flour.

Using a spatula, mix the flour into the hot water. Mix well until the flour is hydrated and the water is absorbed. This should take less than a minute. There might be some dry flour spots, and that's OK.

Cover the pot with a lid or plate and set aside for about 1 - 2 minutes to allow the dough to fully hydrate.

After the dough has "steamed", add the remaining 1 tbsp / 13 g oil and mix it into the dough using a spatula.

Turn the dough out onto your countertop or board and fold the dough over itself about 4 - 5 times to "knead" or mix the dough to make sure there are no dry spots in the dough. Alternatively, use a spatula to fold the dough over itself about 4 - 5 times as well. Be careful the dough is hot at this point.

Cover the dough with plastic wrap and let it cool down. The dough can be used at room temperature or slightly warm. It will be easier to pipe, while it's slightly warm.

Make the chocolate sauce while the dough is cooling.

In a large pot, pour enough oil so that it's about 3 - 4 inches deep.

Heat the oil over medium heat so that it evenly heats up to reach a temp. of over 350°F (between 350 - 375°F).

While the oil is heating, place the dough in a piping bag. Take another piping bag and place the closed star tip at the end of it (I use Ateco 845 or 846).

Place a parchment paper on a half sheet pan.

Mix the sugar and cinnamon in a flat dish and set aside.

You can either pipe the dough directly into the hot oil (see notes), OR pipe the dough onto a baking tray first and then transfer them into the oil as well (directions below)

Place the piping bag with the dough inside the piping bag with the closed star tip. Twist the open end and squeeze the churro dough so that the dough comes evenly out of the tip.

Pipe out a 5 - 6 inches long churro over the parchment paper. Use a knife or scissors dipped in water to snip the dough at the appropriate length.

Repeat until all the dough has been piped out. See recipe notes on how to directly pipe the dough into the hot oil.

When the oil is at the correct temperature, gently remove a piped churro and place it on a slotted spoon. Gently lower it into the oil.

Fry the churro until it's slightly dark golden in color - about 2 to 3 minutes, making sure to turn the churro for even cooking.

You can fry multiple churros at the same time, but do not overcrowd the oil / pot. The oil temperature should stay between 350 - 375°F.

To prevent the churros from sticking to each other, use a wooden skewer to move the churros around in the oil.

Once the churros are cooked, remove from the oil and place them on a paper towel-lined tray for the oil to drain. Repeat with all of the churros.

While still warm, toss the churros in the cinnamon sugar.

Serve the churros warm.

Make the chocolate sauce the previous day and gently heat it before serving OR make this while the churro dough is cooling down.

Place the chocolate chips in a bowl.

Place the water, salt, butter and cocoa powder in a small pot. Heat while whisking to dissolve the cocoa powder in the water. Bring it to a boil.

When the water comes to a boil, pour it over the chocolate and stir until the chocolate has melted and the sauce is smooth.

Allow the chocolate sauce to cool down to thicken. The chocolate sauce should be served a little warm with a pourable consistency, with the warm churros.

Optional - add a pinch of cayenne pepper and / or cinnamon to add more flavor to the sauce.