DIAGNOSIS Accumulated grease and carbonized food on the metal heating element cover is burning off during preheat, causing smoke.
FIX Unplug and cool. Remove the fry bowl. Use a soft brush or damp microfiber cloth to gently clean the visible metal cover above the basket. For tough residue, use a paste of baking soda and water, let it sit, then wipe. Never submerge the base.
IF THAT DIDN'T WORK The grease may have dripped onto the actual heating coil. This is not accessible for cleaning. You may need to run the fryer empty outside or in a very well-ventilated area until the burning stops.
HEADS UP Smoking is a fire risk. Clean the heating area and the fry bowl after every 2-3 uses, especially after fatty foods. This is mandatory maintenance.