In a bowl, combine the 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 degrees.
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 until all of the batter is released (scraping funnel with a rubber spatula if needed).
Fry for 2 minutes on each side or until golden brown. Drain on paper towels. Repeat with remaining batter.
Dust with confectioners' sugar; serve warm.
Notes: The batter can be poured from a liquid measuring cup instead of a funnel.