Resift the all-purpose flour into a large mixing bowl. Add the baking powder, sugar, and salt to the sifted flour and whisk until well blended. Add in the egg, milk, and corn, stirring until all ingredients are well incorporated.
Add about an inch of oil to a Dutch oven, heavy bottomed pot, or deep frying pan. Heat oil on high heat until it sizzles when a very light spritz of water hits it. Drop batter into hot oil one teaspoon at a time. Turn heat down to medium and cook fritters until golden brown.
Remove corn fritters and place them on a serving platter. Immediately dust with powdered sugar and serve.
Note: Be sure to dust the corn fritters with powdered sugar while they are still piping hot. The sugar will melt into the fritter for a melt-in-your-mouth experience.