01 - Combine the warm milk and yeast in a small bowl. Let stand for 5 minutes until foamy.
02 - Whisk together flour, sugar, and salt in a large mixing bowl.
03 - Add eggs, melted butter, and the foamy yeast mixture to the dry ingredients. Mix until a soft dough forms.
04 - Knead the dough on a lightly floured surface for 5–7 minutes, until smooth and elastic.
05 - Place the dough in a greased bowl, cover, and let rise in a warm place for 1 hour, or until doubled in size.
06 - Punch down the dough and turn it out onto a floured surface. Roll to 1/4-inch thickness and cut into 2-inch squares using a sharp knife or pizza cutter.
07 - Heat 2 inches of vegetable oil in a deep saucepan to 350°F.
08 - Fry beignets in batches, turning once, until puffed and golden brown (about 1 minute per side). Remove with a slotted spoon and drain on paper towels.
09 - Dust beignets generously with powdered sugar while warm.
10 - Combine chocolate, heavy cream, butter, vanilla extract, and salt in a small saucepan. Heat over low, stirring constantly, until chocolate is melted and sauce is smooth.
11 - Serve the beignets warm with the chocolate dipping sauce.