Heat oil in a medium-large sauce pan over medium heat, until it reaches 375 degrees on a candy or food thermometer.
While oil is heating, mix together flour, baking powder, egg, sugar, lemon juice, and carrots until well-blended.
Using teaspoons or a small portion scoop, carefully drop batter into hot oil, about 1 tsp at a time. Fry fritters until golden brown, gently stirring or turning to make sure they cook evenly.
Remove from oil with a slotted spoon or strainer. Drain on a paper towel-lined plate. Sprinkle with powdered sugar. Serve immediately. Makes 36 little fritters. Enjoy!