In a large bowl, lightly mix together the flour, water and beer. In a separate small bowl, add the milk, sugar and yeast. Mix together and let sit for 5 minutes. The yeast will foam up if it is active. If this does not happen, start over with fresh yeast.
As the yeast is proofing, separate the egg yolks (into the flour/beer bowl) and the whites (into an electric mixer). Starting on low speed, slowly whisk the whites for 1 minute. Then increase the speed to high over another minute. Slowly add the sugar and salt to the whites as they beat to a stiff peak. Now add the yeast slurry to the flour mixture and fold in the beaten egg whites until combined. Cover the bowl with a towel and let sit at room temperature for 30 minutes, allowing the dough to rise.
To cook, preheat the oil in a large pan, half full, to 350°F | 177°C. Dip a large soup spoon in water (to prevent sticking), then into the batter, making a small mound, and then carefully drop into the hot oil. Add about 6 – 8 spoonfuls of batter at a time. Cook for about 3 – 4 minutes, then turn the balls over to cook and brown evenly. Cook another 3 – 4 minutes and remove from the oil, letting drain for a few moments, then place on a cooling rack set over a paper bag or paper towels.
Let cool slightly and then dust with powdered sugar.