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1
Whisk together the rice flour, starch, salt, and cold water until no lumps remain. Rest the batter for 20 minutes. The batter should be thin — roughly the consistency of single cream. If it coats the back of a spoon heavily, it will produce a stodgy sheet; add water and whisk again.
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2
Set a steamer over a full rolling boil. Brush the flat steaming tray or cloth-covered frame generously with neutral oil before each batch. The oil must coat every surface — any dry patch will tear the sheet on removal.
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3
Ladle a thin, even layer of batter — approximately 60–80 ml — onto the oiled tray. Tilt the tray to spread it to a rectangle roughly 2–3 mm thick. If using a filling, scatter shrimp, pork, or beef in a single sparse line across the lower third of the sheet. This is where the dish lives or dies: slide the tray immediately into the steamer over a full boil and steam for 1–2 minutes only. The sheet is done when it has turned from opaque white to a smooth, uniform translucency with no raw-white patches remaining; oversteaming beyond this point destroys the delicate silkiness and thickens the texture to rubber.
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4
Remove the tray from the steamer at once. Working quickly while the sheet is still hot and pliable, use a wide scraper or palette knife to roll the sheet over the filling — or, for a plain roll, over itself — into a loose cylinder. A cool sheet will tear and will not adhere; do not pause.
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5
Transfer the roll seam-side down to a serving plate. Repeat, re-oiling the tray before each batch. Spoon the sweet soy syrup over the rolls, and serve the thinned sesame paste and peanut butter in small bowls alongside. The rolls at table should be glossy, yielding under the lightest pressure, and nearly translucent at the edges.