01 - Whisk together flour, baking powder, salt, nutmeg, and sugar in a medium bowl.
02 - In a separate bowl, whisk milk, eggs, melted butter, and vanilla extract until smooth.
03 - Add wet ingredients to dry ingredients and gently mix until just combined, avoiding overmixing.
04 - Heat vegetable oil in a deep pot to 350°F.
05 - Using a small cookie scoop or two spoons, carefully drop tablespoon-sized batter balls into hot oil. Fry in batches, turning occasionally, for 2 to 3 minutes until golden brown and cooked through.
06 - Remove donut holes with a slotted spoon and place on paper towels to drain.
07 - Combine sugar and cinnamon in a shallow bowl.
08 - Brush each donut hole lightly with melted butter, then roll in cinnamon sugar until evenly coated.
09 - Serve donut holes warm for best flavor.