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.