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1
Combine flour, yeast, and sugar in bowl; pour in warm milk and rum; mix until shaggy dough forms; cover and let rest 10 minutes.
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2
Beat in eggs, melted butter, salt, and nutmeg; knead by hand or mixer for 8 minutes until smooth and elastic; fold in drained raisins and diced apple; cover and proof at 25°C for 30 minutes until batter is bubbly.
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3
Heat oil to 180°C in deep heavy pot or Dutch oven; use thermometer for accuracy.
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4
Drop spoonfuls of batter (approximately 30g each, slightly larger than walnut-sized) into hot oil in batches of 4-5 (do not crowd); fry without stirring for 2 minutes until bottoms are golden.
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5
Turn fritters gently with slotted spoon; fry for additional 2 minutes until puffed and deep golden-brown on all sides; transfer to wire rack lined with paper towels.
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6
Drain remaining fritters in same manner, allowing oil temperature to recover between batches (2 minutes).
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7
While still warm, dust generously with icing sugar; scatter pearl sugar over top if using (it will stick to warmth).
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8
Serve hot as part of New Year's Eve celebration (December 31st) with strong coffee; traditionally eaten by Dutch and Belgian communities.