• In a medium, sturdy pan, heat the oil to 350°F, using a candy thermometer. (You can also test with a small pinch of bread, or batter...if it sizzles and browns within a minute or so, it's ready).  
• Using a large knife, roughly chop the brownies and form into 8 balls.  Set aside.
• In a medium bowl, whisk together the flour, baking powder, cocoa powder and sugar.
• Add the vanilla, eggs, and milk to the dry ingredients and mix until fully incorporated.  The batter will be fairly thick.
• Add the brownie balls to the batter and move around (fingers work well) until coated.
• 2 to 3 at a time, carefully add the coated brownie balls to the hot oil.  Use a fork to rotate the balls in the oil so they brown evenly all over.  Cook for about 2 minutes, until golden brown.  Remove with metal spatula or spider and place on paper towel-lined plate.  Repeat with remaining brownie balls.
• Mix together the confectioner's sugar and cinnamon and place in a small sieve and gently sprinkle over the fritters.
• Cut fritters down the middle and drizzle with homemade butterscotch sauce.

BUTTERSCOTCH SAUCE INSTRUCTIONS

• Melt the butter in a small sauce pan over medium heat.
• Add the brown sugar and stir until completely dissolved.  Add the cream and bring to a gentle boil. 
• Simmer for 5 minutes.  The sauce should simmer, but not boil vigorously.  If you over-boil, the sauce will become too thick.
• Remove from heat and stir in the salt and vanilla.  Pour into heat-proof container and let cool.  (The sauce will thicken as it cools).