Whisk together the flour and sparkling water to make a thick batter.
Place the vegetable oil into a deep, heavy-bottomed saucepan and heat until a small cube of bread sizzles and turns golden when dropped into it. (CAUTION: hot oil can be dangerous. Do not leave unattended.)
Dip the apricots in the batter and gently lower into the hot oil. Fry until crisp and golden.
Carefully remove the battered apricots with a slotted spoon and drain on kitchen paper.
Dust with icing sugar and cinnamon while hot.
Serve straight away