In a large bowl, combine ground beef, diced water chestnuts, minced dried tangerine peel, cornstarch, soy sauce, oyster sauce, sugar, white pepper, salt, and cooking oil. Mix vigorously in one direction for several minutes until the mixture is cohesive and slightly sticky.
Take a wonton wrapper and place about 1 tablespoon of the filling in the center. Gently cup the wrapper around the filling, leaving the top open. Use your thumb and index finger to pleat the sides, forming a small 'basket' shape.
Arrange the siu mai in a steamer basket lined with parchment paper or greased surface, ensuring they do not touch each other. Steam over high heat for 10-12 minutes, or until the beef is cooked through and the wrappers are translucent.
Serve hot immediately, usually with a splash of black vinegar.
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