Heat the oil in a large pot on medium heat until it reaches 365 F.
In the meantime, in a large bowl combine the eggs, ricotta, sugar and vanilla extract. Whisk to thoroughly combine. In a medium bowl, combine the flour, salt, baking powder and lemon zest; whisk to thoroughly combine.
Pour the dry ingredients into the wet ingredients and stir with a spoon until the batter just comes together and there are no lumps of flour.
If you don’t have a candy thermometer, you can check if the oil is hot enough by placing a wooden spoon in the hot oil. If small bubbles form around the spoon immediately, the oil is hot enough. When the oil has come to temperature, use a No. 40 cookie scoop (2 tablespoons) to carefully scoop the batter into the hot oil without crowding the pan.
Cook for about 2-3 minutes per side until deep golden brown. Check the first fritter for doneness on the inside.
Use a slotted spoon or metal spider to remove the fritters and any excess oil, then transfer to paper towels to drain.
Dust with powdered sugar.
In a small pan, heat the jam or jelly until it becomes liquid, then transfer to a serving bowl. Serve immediately for best results. Serves 24 fritters.