A hollow, crispy pastry that puffs up in hot oil like a balloon: light inside, golden outside. The dough is rolled very thin with a touch of sugar and butter, then finished with powdered sugar. A Lambayeque classic with no filling: all texture, all technique.

Mix the wheat flour, white sugar, salt, and baking powder in a bowl. Add the unsalted butter and rub it into the flour until it looks like damp sand, with no large pieces.
Add the water little by little and knead for 4 minutes, until the dough is smooth, elastic, and just firm. If it sticks too much, let it rest for a minute before continuing; do not bury it in extra flour.
Cover the dough and let it rest for 25 minutes, until it feels softer when pressed. That rest helps it roll thin without snapping back like a stubborn rubber band.
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Divide the dough into 8 portions. Roll each one very thin, almost translucent at the edges, and shape it into an oval. Fold it like an empanada with no filling, trapping a little air, and seal only the edge firmly.
Heat the vegetable oil in a pot until a tiny piece of dough bubbles quickly without burning. Keep the heat medium-high: if the oil is too cool, the empanada absorbs grease; if it is raging hot, it burns before puffing.
Fry one empanada at a time for 1 to 2 minutes, basting the top with hot oil using a slotted spoon. When it puffs like a balloon and turns golden, remove it carefully and drain it.
Dust the empanadas with powdered sugar while they are still warm. Let them settle for 5 minutes before serving, so the crust finishes turning crisp.