Place a pot over medium-high heat. Add the beef, beef stock, carrots, aliuños, thyme and sazon goya, bring to a boil. Reduce the heat to medium-low. Let it simmer for 40 minutes.
Add the potatoes, cilantro, salt and pepper, cover and cook for 25 minutes more or until the beef is cooked.
Meanwhile make the fritters: Heat oil to 325 degrees F.
In a medium bowl, combine flour, baking powder, cumin, paprika, salt, pepper and sazon goya. In a small bowl, combine milk and eggs. Add milk mixture to flour mixture, stirring well.
Pour oil to a depth of 2 inches in a skillet. Drop by tablespoons into hot oil. Cook 2 to 4 minutes, or until golden, turning once. Drain on paper towels. Set aside.
To serve: Ladle the soup in a bowl. Arrange the fritters in the center of the soup.Garnish with fresh cilantro.