Why can't I breathe in cold water?

Whenever I enter water colder than the temperature around me, I can't breathe at all. I know my body is used to the coldness of the water because I do the Polar Plunge every year & step into the shower before it heats up a lot of the time. I know I can't breathe no matter how hard I try & my heart rate increases. My friend that maybe my history of smoking could have caused an issue but I'm not entirely sure.