Sift the flour, salt and baking powder together. Rub the butter into the flour. In a seperate bowl, mix the egg and milk together. Combine the mixtures and form a soft dough.

Heat the oil in a saucepan. Transfer the mixture into a piping bag. Test the oil by dropping a small amount of dough into the hot oil. It should turn brown in about 2 minutes.

Pipe the dough into the oil and cut it off using a pair of kitchen scissors. Allow the dough to cook on both sides until golden.

In the meantime, mix the castor sugar and cinnamon together and sprinkle the churros with it once they are removed from the oil.

To make the tequila chocolate sauce: Heat the cream in a sauce pan and add the tequila. Add the chocolate. Reduce the heat and stir until the mixture is smooth.