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1
Whisk together the flour, beer, egg yolk, neutral oil, and a generous pinch of salt in a bowl until the batter is completely smooth with no lumps. Cover and rest at room temperature for 30 minutes. The batter will relax visibly and lose any elasticity when lifted on the whisk.
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2
While the batter rests, prepare the filling. Pat every piece thoroughly dry with kitchen paper — the surface must be completely free of moisture. Cut to uniform 3–4 cm pieces so all cook in the same time.
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3
Beat the egg white to stiff peaks. Just before frying — not a moment earlier — fold it into the rested batter with a light hand. The batter should remain airy and cloud-like; a heavy fold defeats the purpose. This is where the dish lives or dies: the trapped air in the meringue expands in the hot oil and creates the defining puff; a dense or deflated fold produces a heavy, doughy crust from which no amount of hot oil will save the beignet.
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4
Heat the frying oil in a deep, heavy pan to 180 °C. Confirm the temperature with a thermometer or by lowering a drop of batter: it should rise immediately to the surface and begin to colour within seconds without burning.
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5
Working in small batches, dip each piece into the batter, allow the excess to drip back for 3 seconds, then lower gently into the oil. Do not crowd the pan. Fry 3–4 minutes, turning once, until the beignets are deep golden and visibly puffed. The oil should maintain a steady, vigorous but not violent bubble throughout.
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6
Lift the beignets with a spider or slotted spoon and drain on a wire rack — never on kitchen paper, which traps steam and softens the crust. Season immediately with fine salt. When bitten, the crust should be crisp and almost lace-thin, giving way at once to the filling.
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7
Transfer to a napkin-lined plate and serve at once with lemon wedges or the appropriate sauce. A beignet held more than 3–4 minutes deflates and softens beyond rescue.