Place flour, baking powder and salt into a mixing bowl and whisk together.
Add boiling water to flour mixture and stir together with a wooden spoon until mixture is fully combined, with no dry spots.
Pour 3 inches oil into a tall sided pot and preheat to 350˚F.
Push mixture into a churro maker with a medium star insert, or piping bag fitted with a medium star tip and pipe 6 inch churros directly into the hot oil, snipping the ends off with scissors, before piping another churro. Fry a few at a time.
Fry churros for 2 to 3 minutes on each side, or until golden brown.
Transfer churros onto a cooling rack, lined with a paper towel and repeat until all churros have been fried.
Transfer churros onto a platter and sprinkle with a generous amount of sugar. Serve with melted chocolate on the side.