In a large mixing bowl, combine the lukewarm water, granulated sugar, and active dry yeast. Stir gently and let it sit for about 5-10 minutes until it becomes frothy.
Once the yeast is ready, add the slightly beaten eggs, salt, evaporated milk, and shortening to the mixture. Use a whisk to combine everything until smooth.
Gradually add the bread flour, one cup at a time, mixing with a wooden spoon or spatula until a soft dough forms.
Turn the dough out onto a floured surface and knead for about 5-7 minutes until it becomes smooth and elastic.
Place the kneaded dough in a greased bowl, cover it with a clean kitchen towel, and let it rise in a warm place for about 1-2 hours or until it doubles in size.
Once risen, punch down the dough and turn it out onto a floured surface. Roll it out to about 1/4 inch thickness. Cut the dough into squares or rectangles, about 2-3 inches in size.
In a deep fryer or heavy-bottomed pot, heat vegetable oil to 350°F (175°C). Ensure you have enough oil to submerge the beignets without overcrowding the pot.
Carefully drop the cut squares of dough into the hot oil, a few at a time. Fry them for about 2-3 minutes on each side, or until they puff up and turn golden brown.
While the beignets are still warm, generously dust them with confectioners’ sugar using a sifter.