Place the matza pieces in a bowl of cold water and soak until soft but not falling apart, one to two minutes. Drain in a colander and squeeze out any excess water.
In a large bowl, mix together the matza pieces, sugar, cinnamon, lemon rind, vanilla, salt, raisins, pine nuts and egg yolks.
In a separate bowl, beat the egg whites until stiff but not dry. Gently fold the beaten egg whites into the matza mixture.
In a large, heavy pot, on medium-high, heat at least 2 inches of oil. Drop heaping tablespoons of the matza as necessary, until they are a deep brown on all sides. Remove with a slotted spoon and drain on paper towels.
Serve warm or at room temperature, accompanied by the lemon custard.
For the lemon cream:
Whisk sugar and egg yolks in medium bowl to blend. Bring cream and lemon peel to simmer in heavy medium saucepan. Slowly whisk the cream mixture into the yolk mixture. Return to saucepan. Stir over medium heat until custard thickens and leaves path on back of spoon when finger is drawn across, about 5 minutes (do not boil). Strain custard into bowl; discard solids. Whisk lemon juice and vanilla into custard. Chill until cold, about 3 hours. (Can be prepared 2 days ahead. Cover and keep refrigerated.)