In a large bowl, whisk eggs, milk and brown sugar. Combine flour, baking powder and salt; beat into egg mixture until smooth.
In an electric skillet or deep-fat fryer, heat oil to 375°. Cover the bottom of a funnel spout with your finger; ladle 1/2 cup batter into funnel. Holding the funnel several inches above the skillet release finger and move the funnel in a spiral motion, overlapping batter, until all the batter is released (scraping funnel with a rubber spatula if needed).
Fry until golden brown, about 2 minutes on each side. Drain on paper towels. Repeat with remaining batter. Dust with confectioners' sugar; serve warm.
Editor's Note: The batter can be poured from a liquid measuring cup instead of a funnel.