In a bowl, add the sifted wheat flour and the sugar, mix well until incorporated.
Add the eggs, the unsalted butter and the milk, mix again.
When you can no longer mix with the spatula, start kneading by hand until a smooth and uniform dough forms.
Transfer this dough to a table, add the baking powder to the dough and knead it well until fully incorporated.
Cut a piece of this dough and using a rolling pin, stretch it out until not too thin nor too thick.
Next, using a small round pastry cutter, cut the dough, then using a smaller round pastry cutter, cut the center of the dough, shaping it into a donut.
Remove the excess dough.
In a skillet filled with hot oil, place the donuts and fry on both sides until golden brown.
Soak up the excess oil on some paper towels.
Finish by coating the donuts in refined sugar to taste.
Serve.