In a heavy frying pan heat the oil to hot. In a medium bowl sift together the flour, brown sugar, baking powder and salt. Set aside.
Whisk together the eggs, milk and lemon essence. Fold in the flour mixture, stirring until well blended. In a separate bowl, sift together the icing sugar and cinnamon. Set aside.
Blocking the spout with your finger and fill the funnel with 3/4 cup of the batter. Place your hand over the hot oil and carefully remove your finger. Scribble and criss-cross the batter into the oil, then fry until golden on both sides. Using a slotted spatula, lift the funnel cake out of the oil and drain on paper towels. Repeat this procedure with the remaining batter and sprinkle with the cinnamon sugar mixture while still warm.