Heat the oil in a medium sauce pot over medium heat. You want enough oil so that the holes can float, about 4-5 inches up the sides.
Combine the dry ingredients in a large bowl and whisk together.
Whisk together the wet ingredients in a small bowl.
Add the wet to the dry ingredients and stir together with a spatula until fully incorporated.
Once the oil is hot (about 375 degrees), wet your hands and form about 11/2 tablespoons of the batter into a ball. Carefully drop the batter into the oil and fry for about 3 minutes turning it over with a spoon half way through.
Repeat with the remaining batter. Make sure to not crowd the pot. I did no more than 4 donut holes at a time.
Remove the donut holes from the oil with a slotted spoon and place on a cooling rack lined with paper towels to dry.
For the Amaretto Glaze
Heat the brown sugar in a small sauce pan over medium-low heat.
Once dissolved, whisk in the amaretto and heavy cream.
Turn off the heat, slowly add in the powdered sugar and whisk until smooth.
Drizzle the glaze over the donut holes and let it set for 2-3 minutes before serving.