The electrical impedance tomography (EIT) problem consists in determining the distribution of the electrical conductivity of a medium subject to a set of current fluxes, from measurements of the corresponding electrical potentials on its boundary. EIT is probably the most studied inverse problem since the fundamental works by Calderón from the 1980s. It has many relevant applications in medicine (detection of tumors), geophysics (localization of mineral deposits) and engineering (detection of corrosion in structures). In this work, we are interested in reconstructing a number of anomalies with different electrical conductivity from the background. Since the EIT problem is written in the form of an overdetermined boundary value problem, the idea is to rewrite it as a topology optimization problem. In particular, a shape functional measuring the misfit between the boundary measurements and the electrical potentials obtained from the model is minimized with respect to a set of ball-shaped anomalies by using the concept of topological derivatives. It means that the objective functional is expanded and then truncated up to the second order term, leading to a quadratic and strictly convex form with respect to the parameters under consideration. Thus, a trivial optimization step leads to a non-iterative second order reconstruction algorithm. As a result, the reconstruction process becomes very robust with respect to noisy data and independent of any initial guess. Finally, in order to show the effectiveness of the devised reconstruction algorithm, some numerical experiments into two spatial dimensions are presented, taking into account total and partial boundary measurements.