Start by removing zucchini flowers from the zucchini plants. Make sure there are no holes or rips. Remove the stamen inside the flower and clean the flowers under cold running water. Pat dry and store in an airtight plastic container with damp paper towels.
To make ricotta, heat whole milk and heavy cream in a large stock pot over medium/high heat. Cook until it reaches 185°F or for about 15-20 minutes (the miters should steam and bubble slightly).
Add your vinegar and salt and stir immediately. This is when the curds will form. Stir for 2-3 minutes and remove from heat, covering the pot. Let rest for 30 minutes.
Strain ricotta through a colander lined with a cheesecloth for about 3-5 minutes for a creamy ricotta. The longer it drains, the more firm the cheese will be.
Transfer 2 cups of ricotta to a mixing bowl and combine with lemon juice, parmesan cheese, and 1 tsp salt.
Pipe or spoon your cheese mixture into your zucchini flowers, being careful not to overstuff them. Cover flowers in an air tight container until you're ready to fry.
To make tempura batter, whisk flour, baking soda, and 1/2 tsp salt in a mixing bowl. Add your cold sparkling water and whisk until combined. If your mixture isn't cold, refrigerate it for 15-20 minutes or add a couple large ice cubs to cool it down.
Heat fryer oil over medium/high heat for 5-10 minutes until it reaches 375°F.
If you have a small pan, dip your stuffed flowers one at a time in tempura batter, coating completely, and fry one at at time for 3-5 minutes until golden. Drain on a paper towel-lined baking sheet or a wire rack.