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MIX flour, granulated sugar, baking powder and salt in medium bowl; set aside.
BEAT eggs and milk with wire whisk until well blended. Add to flour mixture; mix well. Let stand 10 min. Meanwhile, pour oil into deep fryer or large deep saucepan to 3-inch depth; heat to 375°F.
DIP cookies, 1 at a time, into batter, allowing excess to drip back into bowl. Gently add cookies to hot oil. Fry, 3 to 4 at a time, until golden brown on both sides, turning over halfway through the cooking time. Drain on paper towels; sprinkle with powdered sugar. Serve warm.