Step 1: Combine the yeast, milk, and 1 tablespoon of sugar in a small saucepan over low heat.  If you have a thermometer, reheat the milk until it reaches no more than 105°F (40.5°C), or slightly over a lukewarm level. After turning off the heat, leave it for ten minutes.

Step 2: Combine the flour, salt, and ¼ cup sugar in a large mixing basin. After making a well in the center, add the milk/yeast mixture and the two eggs. Mix until you have a rough ball of dough that is clean around the bowl’s edges. Use the hook attachment if you’re using a stand mixer.

Step 3: Begin adding the cubed butter in small amounts (4-5 total), thoroughly mixing the dough in between. Before you add additional, make sure the cubed butter is – thoroughly mixed in. The dough will be rather sticky and soft. Form the dough into a ball, set it in the bowl’s bottom, and then cover it with a fresh towel. The dough should double in size after at least two hours of rising at room temperature.

Step 4: The dough should be soft and elastic and have doubled in size after two hours. Deflate the dough with a punch, then transfer it to a lightly floured, clean work surface. Roll the dough into a rectangle that is ½ inch thick. Cut out discs with a 4-inch round cookie cutter. Line the discs with parchment paper that has been lightly floured. Save some dough scraps so you may test the oil heat later. Continue to let the dough discs rise for another half hour after covering them with a fresh towel. The circles of dough will slightly rise once more.

Step 5: Get ready before you fry. Transfer half a cup of sugar to a plate. To absorb the oil from the beignets, use paper towels on a different dish. To make dropping the dough discs into the frying oil simpler, cut the parchment paper into squares with scissors. Each disc should be on a square of paper.

Step 6: Pour the vegetable oil into a large pot with a thick bottom, filling it almost halfway. A scrap of dough thrown into the oil will instantly begin to bubble if the oil is heated to 350 degrees Fahrenheit. Remove the parchment paper from the initial discs of dough and turn them over in the oil.

Step 7: Using a slotted spoon, move the completed beignets to the paper towel plate. After letting cool for about 30 seconds, move the beignets to the sugar plate and coat them evenly with sugar by rolling them in it. Move to a cooling rack to finish cooling.

Step 8: Use a chopstick to make a hole in each beignet, then use a piping bag to carefully fill them with jam.