Activate the yeast by combining warm milk and sugar in a bowl. Let it sit for 10 minutes until foamy.

In a large bowl, combine flour, baking powder, butter, and salt.

Add the yeast mixture and knead the dough until smooth, adding water as needed.

Grease a bowl, place the dough in it, cover, and let it rest for 1-2 hours, or until doubled in size.

Punch down the dough to release air and roll it out to a slightly thick circle.

Use a doughnut cutter to cut out doughnut shapes and place them on greased parchment paper.

Let the doughnuts rest in a warm place for another 20 minutes.

Heat sunflower oil in a deep frying pan to medium heat.

Carefully deep fry each doughnut until golden brown on both sides.

Remove the doughnuts from the oil and drain on a paper towel.

In a separate bowl, whisk together caster sugar, cocoa powder, and milk to make a chocolate glaze.

Dip the warm doughnuts in the chocolate glaze.

Sprinkle with sugar crystals or colored sprinkles (optional).

Serve immediately and enjoy.