Grease a heatproof steaming mold with cooking oil. Line with parchment paper if desired.
In a large bowl, combine glutinous rice flour and wheat starch.
In a separate pot, add water and dark brown sugar. Heat over medium-low heat, stirring until sugar is completely dissolved. Do not boil. Let it cool slightly.
Gradually pour the warm sugar syrup into the dry ingredients, stirring constantly until a smooth batter forms.
Strain the batter through a fine-mesh sieve to remove any lumps, ensuring a very smooth texture.
Pour the strained batter into the prepared steaming mold.
Prepare a steamer by bringing water to a rolling boil. Place the mold into the steamer.
Steam over high heat for at least 1.5 to 2 hours, or until a skewer inserted into the center comes out clean.
Remove the steamed Nian Gao from the steamer and let it cool completely at room temperature before cutting and serving. This can take several hours or overnight for it to firm up and develop its chewy texture.
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