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