In France these are called merveilles, which means miracles. As the dough is fried in oil, it puffs up slightly, transforming into a delicate, airy confection. Here, we have cut the dough into triangles, but you can cut it into any shape you please.
Whisk all-purpose flour, whole-wheat flour, baking powder and salt in a medium bowl.
Mix sugar, butter and orange zest in another medium bowl with a flexible spatula until smooth. Stir in egg, orange blossom water (or brandy) and orange (or vanilla) extract. Add the dry ingredients and stir until dough is soft and sticky. Wrap in plastic wrap and refrigerate for at least 2 hours and up to 2 days.
Line a baking sheet with plastic wrap and cut the dough in half. Roll out each piece on a well-floured surface into an 8-by-10-inch rectangle, dusting with flour almost continuously.
Using a saw-toothed ravioli cutter or a pastry or pizza cutter, cut each rolled-out piece of dough into 20 strips, squares or triangles. Place the cutouts on the prepared baking sheet, cover with plastic wrap and refrigerate for at least 1 hour and up to 1 day.
Heat oil in a medium saucepan to 350°F. Line a baking sheet with a double layer of paper towels. Place confectioners' sugar in a fine-mesh sieve or shaker and set near the stove.
Fry 5 cookies at a time until they're golden on both sides, about 3 minutes. Use a slotted spoon to transfer them to the paper towels. Blot excess oil from the tops with another paper towel, then dust both sides with the sugar. Repeat with the remaining cookies, allowing the oil to return to 350° between batches. Serve the cookies within a few hours, dusted with more confectioners' sugar, if desired.
To make ahead: Refrigerate dough (Steps 1-2) for up to 2 days. Refrigerate cookie cutouts (Step 4) for up to 1 day.