01 - Separate the onion slices into individual rings and set aside.
02 - In a large bowl, whisk together the flour, cornstarch, baking powder, salt, black pepper, and paprika until evenly combined.
03 - Gradually whisk in the cold sparkling water until the batter is smooth and slightly thickened.
04 - Heat vegetable oil to 350°F in a heavy-bottomed pot or deep fryer, maintaining a depth of 2 inches.
05 - Dip onion rings into the batter, allowing excess to drip off, then carefully lower into the hot oil in batches.
06 - Cook for 2 to 3 minutes per side, or until rings are golden brown and crisp.
07 - Remove rings with a slotted spoon, drain on paper towels, and immediately sprinkle with sea salt.
08 - Serve hot accompanied by desired dipping sauces.