Mix Wet Ingredients: In a medium bowl, whisk together the milk, egg, vanilla extract, and melted butter until smooth.
Add Dry Ingredients: Stir in the salt, baking soda, and sugar. Gradually fold in the flour, mixing until the batter is smooth and lump-free.
Prepare for Frying: Pour the batter into a gallon-size Ziplock bag and set it aside for a few minutes.
Heat Oil: In a frying pan, pour vegetable oil until it reaches about a half-inch deep. Heat on high for 2 minutes, then reduce to medium.
Test the Oil: Drop a small amount of batter into the oil to check readiness. If bubbles form around the edges, the oil is hot enough.
Pipe and Fry: Cut a small corner off the bottom of the Ziplock bag. Carefully squeeze the batter into the oil, forming small circles (1-2 inches in diameter). Fry until the bottoms are golden brown.
Flip and Finish: Use a slotted metal spatula to flip the bites, frying until both sides are golden brown.
Drain and Serve: Place cooked bites on paper towels to remove excess oil. Sprinkle generously with powdered sugar and serve with whipped cream or fresh fruit for dipping.