In my search for fried ice cream information, I found that there are three types of fried ice cream: Asian fried ice cream, Mexican fried ice cream, and Philippine style "fried ice cream".
Asian Fried Ice Cream
Asian fried ice cream, or tempura fried ice cream, did not originate in Asia but was created by Asian restaurants in America as a dessert to suit American tastes. Asian fried ice cream is made by tightly wrapping a frozen ball of ice cream in thin slices of pound cake which is then dipped in tempura batter and deep fried in vegetable oil just long enough to create a crispy outer shell. After removing from the oil it is garnished with ice cream toppings of choice and quickly served while the outer shell is still hot and the ice cream within is frozen.
Please visit About.com to see a "how-to" for making Tempura Fried Ice Cream.
Mexican Fried Ice Cream
Like Asian fried ice cream, Mexican fried ice cream did not derive it's origins from it's home country, but is a dessert that was concocted to please the American palate. It is different from Asian fried ice cream in that the frozen ice cream ball is either rolled in a tortilla or dipped in raw egg and then rolled in cornflake cereal crumbs which sometimes includes coconut or chopped nuts, and is then deep fried and served in much the same manner as the Asian type.
Pinoy Fried Ice Cream
Filipino or Pinoy style fried ice cream isn't really fried at all. It is advertised as fried ice cream because the process of pouring liquid ice cream onto a supercooled metal pan which is then flash frozen looks similar to a pancake or crepe being fried in a pan.
How to make Mexican Fried Ice Cream:
How Pinoy Fried Ice Cream is made:
Sources: Wikipedia FoodTimelione.org and a hodge-podge of others :0)