In a deep saucepot, combine the 2 cups of water, butter, granulated sugar, vanilla extract, and kosher salt.

Heat the mixture over medium-high heat until the butter is completely melted and the liquid reaches a gentle boil, about 3 to 4 minutes.

Remove the pot entirely from the heat and add the all-purpose flour all at once.

Use a sturdy wooden spoon to vigorously mix the flour into the wet ingredients until it pulls away from the sides of the pot and forms a cohesive dough ball.

Let the dough rest in the pot to cool to room temperature, about 5 to 10 minutes.

Once cooled slightly, use an electric mixer on medium speed to beat the eggs seamlessly into the dough until smooth and glossy.

Transfer the finished dough, working in batches if necessary, into a strong pastry bag fitted with a large star tip.

Pipe the dough into 4 to 6-inch long straight pieces directly onto baking sheets lined with parchment paper.

Place the baking sheets into the refrigerator to chill the piped dough until you are ready to fry.

In a small, wide bowl, thoroughly mix together the ½ cup of granulated sugar and the ground cinnamon for the coating. (Transfer to a sugar shaker if you prefer).

To make the chocolate sauce, place the heavy cream and semi-sweet chocolate chips into a microwave-safe bowl.

Microwave on high in 1-minute intervals, stirring well between each interval, until the chocolate is entirely melted and the sauce is smooth and glossy.

Pour vegetable oil into a deep, heavy-bottomed pot or Dutch oven, ensuring the oil comes no higher than one-third up the side of the pot.

Heat the oil to exactly 375°F using a clip-on candy thermometer.

Carefully drop the chilled, piped dough lengths into the hot oil, working in small batches to avoid overcrowding the pot.

Use a slotted spoon or spider strainer to gently move and turn the churros in the oil until they are puffed and a deep golden brown.

Transfer the fried churros to a baking sheet lined with paper towels to briefly drain excess oil.

While still piping hot, generously sprinkle or toss the churros in the cinnamon-sugar mixture to thoroughly coat them.

Serve the hot churros immediately alongside the warm chocolate sauce for dipping.