Pat the peeled and deveined shrimp dry with paper towels. In a bowl, marinate the shrimp with salt, white pepper, cornstarch, and sesame oil. Mix well and set aside for at least 15 minutes.
In a large bowl, combine rice flour, tapioca starch, wheat starch, and salt. Gradually whisk in water until no lumps remain. Stir in vegetable oil. The batter should be smooth and thin. Set aside.
Bring a large pot of water to a rolling boil in a steamer. While waiting, prepare the sauce: In a small bowl, mix light soy sauce, water, sugar, and sesame oil until sugar dissolves. Set aside.
Lightly brush a shallow, flat steaming tray (approx. 8x10 inches or similar size) with vegetable oil. Ladle the batter onto the oiled tray, swirling to create a thin, even layer. Place marinated shrimp evenly on top of the batter. Carefully place the tray into the preheated steamer, cover, and steam for 2.5 minutes until the rice roll is translucent and the shrimp are cooked through. Remove the tray from the steamer, let it cool for a few seconds.
Using a thin metal scraper or spatula, gently loosen the steamed rice roll from the tray, rolling it up tightly into a log. Transfer to a cutting board. Repeat the steaming process with the remaining batter and shrimp. Once all rolls are made, cut each log into segments.
Arrange the cut rice rolls on a serving plate. Drizzle generously with the prepared soy sauce mixture. Garnish with chopped spring onions and toasted sesame seeds (if using). Serve immediately.
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