Peel and devein the shrimp. Marinade in baking soda, salt, and sesame oil. If using frozen shrimp, which usually has added salt, then omit the salt. Set aside or in the fridge while you prep other ingredients.
24 medium-sized shrimp, 1/4 tsp baking soda, 1/8 tsp salt
For the rice roll batter, mix together the dry ingredients first: rice flour (not glutinous rice flour), potato starch, tapioca starch, and salt. Gradually add the water to the batter and mix very thoroughly with a whisk. Add neutral oil, mix again, and set aside.
40 g rice flour, not glutinous rice flour , 30 g potato starch, 10 g tapioca starch, 300 ml water, 1/2 tsp salt, 1 tsp neutral oil
For the rice roll sauce, mix together hot water, sugar, light soy sauce, oyster sauce, and sesame oil until sugar dissolves. Optionally, add aromatics like sliced ginger and scallions.
1/4 tsp sesame oil, 1/4 cup water, 1.5 tbsp light soy sauce, 1 tsp sugar, 1/2 tsp oyster sauce, aromatics like ginger and scallions