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1
Place the sliced shallots in a small pan with the neutral oil over a low flame. Fry slowly, stirring occasionally, until the shallots turn evenly golden and crisp. Remove immediately with a slotted spoon and drain flat on absorbent paper. The oil is reserved. The shallots are done when they are uniformly golden and release a dry, sweet fragrance.
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2
To serve warm, lower the block of tofu — still in its tray or slid carefully onto a slotted spoon — into a wide pan of barely simmering water. Heat for three to four minutes without agitation. To serve at room temperature or cold, proceed directly to dressing. The tofu is ready when it is uniformly warmed through but holds its form; no bubbling, no movement in the water.
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3
Slide the tofu with extreme care from its container onto a serving plate. Do not invert or force it. A thin palette knife or the flat of a wide spatula supports it from beneath. The surface must be intact and uncracked — this is where the dish lives or dies, because a torn block signals mishandling and eliminates the textural delicacy that is the dish's entire point.
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4
Combine the light soy sauce and sesame oil and spoon the dressing evenly over the surface of the tofu. Use restraint: the tofu should remain the dominant flavour. The pool of dressing should be visible around the base of the block but should not flood the plate.
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5
Scatter the sliced scallion over the surface of the tofu, then pile the crispy shallots on top. Heat the reserved frying oil — or a fresh measure of neutral oil — in a small pan or ladle until it is just beginning to shimmer. Pour it in a thin, steady stream directly over the scallion. The audible sizzle and the immediate rise of fragrance confirm the oil is hot enough to bloom the onion. Serve at once.