In a shallow bowl, mix sugar and cinnamon, then set aside.
In a mixing bowl, combine flour, baking powder, and salt.
Add oil and boiling water, mixing until a thick dough forms.
Transfer dough into a piping bag fitted with a star tip.
Heat oil to 170°C (340°F).
Pipe strips of dough into hot oil, cutting with scissors.
Fry for 2–3 minutes until golden and crispy, turning occasionally.
Remove and drain on paper towels.
Roll warm churros in cinnamon sugar.
For the chocolate sauce, melt chocolate and cream together until smooth.
This churros recipe is best served warm with chocolate dipping sauce.