Add the mascarpone to a large bowl and whip it with an electric mixer on high speed until you achieve a smooth cream. This will take a few minutes.
Now, with the mixer still running, gradually add the condensed milk. Whip for 1–2 minutes, and your egg-free mascarpone cream is ready!
Cover with plastic wrap and place in the refrigerator.
Now let’s prepare the fritters. Pour the water into a pot and bring it to a boil, then add the butter, sugar, and salt.
Once it boils again, add the flour all at once. Stir and keep on low heat, stirring often, until you have a smooth and uniform mixture.
Transfer the mixture to a bowl and add the coffee and eggs, one at a time, ensuring they blend well. If the mixture is not smooth and creamy, use an immersion or electric blender to blend until you have a creamy, homogeneous mixture.
Heat the oil in a large pot or fryer. When the oil reaches about 180 °C (356 °F), dip two teaspoons in a glass of water. Use one teaspoon to scoop the batter and the other to slide it into the hot oil. Do not cook too many at once as they will puff up while cooking. Rotate them with a fork during cooking, so they will puff up better and faster.
When the fritters are golden, use a slotted spoon to drain them and let them dry and cool on paper towels.
Once all fritters are cooled, take the mascarpone cream from the fridge, put it in a piping bag, fill each fritter, and arrange them on a serving plate.
Dust them with cocoa powder and enjoy your Mascarpone Fritters.