Make the Dough:

1. Mix Dry Ingredients: In a medium bowl, whisk together the all-purpose flour, baking powder, salt, ground cinnamon, and nutmeg (if using).
2. Whisk Wet Ingredients: In a separate large bowl, whisk together the granulated sugar, eggs, vanilla extract, whole milk, and melted butter until smooth and well combined.
3. Combine Wet and Dry Ingredients: Gradually add the dry ingredients to the wet ingredients, mixing until a dough forms. The dough should be thick but soft.

Shape the Doughnuts:

4. Roll Out the Dough: On a floured surface, roll out the dough to about ½-inch thickness. Using a heart-shaped cookie cutter, cut out heart-shaped doughnuts. If you don’t have a heart-shaped cutter, you can use a round cutter and cut out small holes in the center to create doughnut shapes.
5. Heat the Oil: In a large pot or deep fryer, heat about 2-3 inches of vegetable oil over medium heat to 350°F (175°C). You can test the temperature by dropping a small piece of dough into the oil—if it sizzles and floats, the oil is ready.

Fry the Doughnuts:

6. Fry the Doughnuts: Carefully place the doughnuts into the hot oil, a few at a time, being sure not to overcrowd the pot. Fry for 2-3 minutes on each side, or until golden brown. Use a slotted spoon to remove the doughnuts from the oil and transfer them to a paper towel-lined plate to drain excess oil.

Coat in Cinnamon Sugar:

7. Prepare the Cinnamon Sugar: While the doughnuts are frying, mix together the granulated sugar and ground cinnamon in a shallow bowl.
8. Coat the Doughnuts: While the doughnuts are still warm, dip each one into the cinnamon sugar mixture, coating it generously on all sides.

Serve and Enjoy:

9. Serve: Once all the doughnuts are coated in cinnamon sugar, serve immediately while they’re warm and fresh. Enjoy with a hot cup of coffee or milk!