In a small saucepan, combine the water, sugar, salt and vegetable oil. Bring to a boil and remove from the heat. Stir in the flour until the mixture forms a ball of dough.
Place into a piping bag and pipe heart shapes onto a sheet of parchment paper.
Heat the oil to 190c, then carefully lower the churros hearts into the hot oil. Fry until golden and drain on paper towels.
To serve: Combine the sugar and cinnamon then roll the drained churros in the mixture.
