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In a medium bowl, mix the flour, baking powder, baking soda and salt together. Pour the wet ingredients into the dry ingredients and whisk together.
Fill a large saucepan two-thirds up the side with oil. Heat over medium heat until a deep-frying thermometer inserted in the oil reaches 350 degrees F. Using a small cookie scoop, carefully drop scoopfuls of the batter into the hot oil and fry until golden brown all over, 2 to 4 minutes. Remove with a slotted spoon onto a paper-towel-lined plate.
For the sauce: Bring the cream to a boil in a small saucepan. Then pour the hot cream over the chocolate. Whisk well until the chocolate melts. Serve in small bowls or dishes alongside piles of the pastry.