Step 1Add enough oil to a heavy skillet to reach a depth of 1 inch. Heat the oil to 375 degrees.
Step 2Combine the pumpkin puree and beaten eggs in a bowl. In another bowl, sift together the flour, salt, baking powder, pumpkin pie spice, 1/2 teaspoon of the nutmeg and the cinnamon. Quickly stir the flour mixture into the pumpkin mixture just until blended. Do not over-mix the batter or the fritters will be tough.
Step 3Drop the fritter batter into the hot oil using a level tablespoon for each. Do not crowd the skillet. Fry, in batches of 4 or 5, until golden brown, about 5 minutes. The fritters will turn as they fry. Use a slotted spoon to remove.
Step 4Combine the sugar and remaining 1/4 teaspoon nutmeg. Roll the hot fritters in the sugar mixture. You'll have about 21 fritters.