Coarsely chop the fresh shrimp and pat dry. Dice the rehydrated shiitake mushrooms and water chestnuts finely.
In a large bowl, combine the ground pork, chopped shrimp, diced shiitake mushrooms, diced water chestnuts, potato starch, light soy sauce, oyster sauce, sesame oil, sugar, and white pepper powder. Mix well in one direction until the mixture is sticky and well combined.
Place a small amount of filling in the center of each siu mai wrapper. Gently cup the wrapper around the filling, leaving the top open. Lightly press the bottom to flatten and shape.
Garnish the top of each siu mai with a small amount of crab roe.
Arrange the siu mai in a steamer basket lined with parchment paper, ensuring they don't touch each other. Steam over high heat for 10-12 minutes, or until cooked through.
Serve the Crab Roe Siu Mai hot with chili oil or soy sauce.
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