01 - Combine warm milk, granulated sugar, and yeast in a small bowl. Let stand for 5–10 minutes until mixture becomes foamy, indicating yeast activation.
02 - Whisk eggs, melted butter, salt, and vanilla extract in a large bowl. Pour in the activated yeast mixture and stir until fully incorporated.
03 - Gradually add flour to the wet mixture, mixing until a soft dough forms. Turn onto a floured surface and knead for 5 minutes until smooth and elastic.
04 - Place dough in a greased bowl, cover with plastic wrap or a clean towel, and let rise in a warm, draft-free area for 1–1.5 hours until doubled in size.
05 - Punch down risen dough and roll out on a floured surface to 1/2-inch thickness. Cut into 2-inch squares using a knife or pastry cutter.
06 - Heat vegetable oil in a deep pot or fryer to 350°F. Fry beignets in batches for 1–2 minutes per side until golden brown. Remove with a slotted spoon and drain on paper towels.
07 - Generously coat warm beignets with powdered sugar, ensuring even coverage on all sides.
08 - Heat heavy cream in a small saucepan until just simmering. Remove from heat immediately and add chopped chocolate, butter, vanilla, and salt. Let sit for 2 minutes, then whisk until silky smooth.
09 - Arrange warm, sugar-dusted beignets on a serving plate alongside the warm chocolate dipping sauce.