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