Heat the oil over medium heat in a large pot, add the onions, scallions, garlic cumin, achiote, cilantro, salt and pepper.
Add the broth, carrots and potatoes. Bring to a boil, reduce temperature and simmer for about 30 minutes.
While the broth is simmering, start making the fritters: Place the rice in the food processor and process for about 2 minutes.
Mix well, the rice, milk, eggs, sazon goya, cumin, salt and pepper in a medium bowl.
Pour oil to a depth of 2 inches in a skillet. Drop the rice mixture by tablespoons into hot oil. Cook 2 to 4 minutes, or until golden, turning once. Drain on paper towels. Set aside.
Add the fritters to the soup and cook for 12 minutes more. Add fresh cilantro and serve warm with rice and avocado on the side.