In a large mixing bowl, combine the all-purpose flour, salt, and baking powder. Mix these dry ingredients until well incorporated. Gradually add warm water, mixing until the dough starts to come together.
Transfer the dough to a lightly floured surface and knead for about 5-7 minutes until smooth and elastic.
Cover the dough with a clean kitchen towel and let it rest for about 30 minutes.
Divide the dough into smaller balls and roll each into a large, thin circle, about 1/8 inch thick.
Heat about 1 inch of neutral oil in a frying pan over medium heat. Fry each dough circle for 1-2 minutes on each side until golden brown.
Remove the fried elephant ear and place it on a paper towel-lined plate. Mix granulated sugar and ground cinnamon, and sprinkle over the warm pastry.
Serve warm and enjoy!