1.Put the water, butter, sugar, and salt in a saucepan and bring to the boil. Add the flour once the butter has melted and stir vigorously for a couple of minutes until the dough comes together into a ball.
2.Transfer the dough to the Stand Mixer. Fit the mixing paddle and beat on setting 2 to release some of the steam and cool the dough down.
3.Add the vanilla to the beaten eggs and then gradually add to the mixing bowl while beating on setting 3. The dough will separate initially but then come together again. It is ready when shiny and hanging in a long strip from the beater.
4.Transfer the dough to a large piping bag fitted with a small open star tip. Spray a large piece of greaseproof paper with cooking spray (or grease with a little butter) and pipe small heart shapes, spaced slightly apart. Cut the paper so each heart sits on a little square.
5.Put the oil in a deep pot and heat to 180°C - check the temperature with a digital or jam thermometer. Carefully lower the churros (on the paper) into the hot oil using tongs. The paper will slide off almost immediately, discard carefully using the tongs. You can fry three churros at a time depending on the size of your pot. Fry until golden and crisp, about 3-4 minutes. Drain on a plate lined with kitchen paper.
Mix the sugar and cinnamon together in a shallow bowl and toss the churros in it to coat.
For the Chocolate Dipping Sauce
Place the chocolate in a bowl. Heat the cream until almost boiling then pour over the chocolate. Leave to stand for 2 minutes then slowly stir until the chocolate is melted and smooth.
To Serve Serve the churros with a small bowl of the chocolate sauce on the side, or drizzle with a little chocolate and add sprinkles. Eat immediately!