Preheat oven to 400°F. Line two 15x10x1-inch baking pans or shallow roasting pans with foil. Place wire racks in the pans. Arrange bacon pieces in a single layer on the racks. Bake for 20 to 25 minutes or until crisp. Remove bacon and drain on paper towels; cool.
For batter, in a medium bowl combine egg yolk and carbonated water. Stir in flour just until moistened (batter should be slightly lumpy).
In a medium heavy saucepan heat 1 1/2 to 2 inches of oil to 375°F. Dip bacon into batter, letting excess batter drip off. Fry bacon, a few pieces at a time, in hot oil for 2 to 3 minutes or until lightly browned. Remove bacon with a slotted spoon and drain on paper towels. Keep fried pieces warm in a 200°F oven while frying remaining pieces. If desired, sprinkle with powdered sugar. Serve with maple syrup.