Prepare the chicken: Pat chicken thighs dry with paper towels. Season both sides with salt and black pepper.
Dredge the chicken: Lightly coat chicken thighs in all-purpose flour, shaking off excess. Dip into beaten egg, then coat thoroughly with potato starch/cornstarch.
Make the sweet and sour sauce: In a small saucepan, combine soy sauce, rice vinegar, sugar, and mirin. Bring to a simmer over medium heat, stirring until sugar dissolves. Remove from heat and set aside.
Make the tartar sauce: In a small bowl, combine diced onion, chopped hard-boiled egg, mayonnaise, milk (if using), lemon juice, and chopped fresh parsley. Season with salt and black pepper to taste. Mix well and refrigerate until serving.
Heat vegetable oil for deep frying in a large pot or deep fryer to 170°C (340°F).
Carefully deep-fry the chicken thighs for about 5-7 minutes per side, or until golden brown and cooked through. Cook in batches if necessary to avoid overcrowding.
Remove fried chicken from oil and drain on a wire rack. While still hot, immediately dip each piece of chicken into the sweet and sour sauce, ensuring it's fully coated. Let excess sauce drip off.
Serve the coated chicken hot, topped with a generous spoonful of the prepared tartar sauce. Garnish with extra fresh parsley if desired.
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