Preheat the oven to 180°C and grease a standard muffin pan well.
Cream the base: In a large bowl, beat the soft butter, sugar, and eggs together until pale, light, and well combined — this is what gives the fritters their tender crumb.
Sift and fold: Sift the flour, baking powder, and salt together in a separate bowl to remove lumps and aerate the mixture. Fold this into the butter mixture gently, mixing just until combined — overmixing will make the fritters dense.
Add the pumpkin: Stir in the mashed pumpkin and vanilla essence, mixing until the batter is smooth and evenly coloured throughout.
Fill and bake: Spoon the batter into the prepared muffin pan, filling each cup about ¾ full. Bake for 20–25 minutes, or until a skewer inserted into the centre comes out clean and the tops spring back to the touch.
Cool: Leave the fritters to cool in the pan for 5 minutes before transferring to a wire rack to set completely.
Make the sauce: While the fritters bake, whisk the eggs, water, sugar, salt, and maizena together in a saucepan until smooth. Place over medium heat and stir constantly as it warms — this prevents the eggs from scrambling.
Thicken: Once the mixture starts to thicken, stir in the lemon juice and continue cooking, stirring constantly, until the sauce coats the back of a spoon.
Serve: Drizzle warm sauce generously over the cooled fritters and finish with a sprinkle of cinnamon sugar just before serving.