Steam the taro until very tender (about 20-25 minutes). Mash it immediately while hot.
In a small bowl, combine wheat starch with boiling water. Stir until a smooth dough forms.
Add the wheat starch dough, lard, sugar, salt, and five-spice powder to the mashed taro. Knead thoroughly until the mixture is smooth and pliable.
Let the taro pastry cool completely.
Heat a little cooking oil in a pan. Sauté dried shrimp and dried shiitake mushrooms until fragrant.
Add minced pork to the pan and cook until browned.
Stir in oyster sauce, soy sauce, sugar, sesame oil, white pepper, and chopped spring onion.
Mix corn starch with water to make a slurry. Add the slurry to the pan and stir until the filling thickens. Let cool.
Divide the taro pastry into equal portions (about 40-50g each). Flatten each portion, place a spoonful of filling in the center, and carefully wrap to form an oval or crescent shape. Ensure it's sealed completely.
Heat a generous amount of cooking oil in a wok or deep pot to 150°C (300°F). Deep-fry the taro dumplings in batches, ensuring they do not overcrowd the pot. Fry for about 5-7 minutes, turning occasionally, until golden brown and crispy, forming the characteristic "honeycomb" texture.
Remove the fried taro dumplings and drain excess cooking oil on paper towels. Serve hot.
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