1, Make the Filling first by heating the oil in a wok or skillet over medium heat and stir-frying all the ingredients for about 10 minutes until tender and cooked. Remove and set aside.
2, Combine the Dipping Sauce ingredients in a bowl and mix until the sugar is completely dissolved. Transfer to a serving bowl and set aside.
3, To make the Fresh Rice Flour Wrappers, mix the ingredients well to form a smooth batter. Fill a steamer with water until 2/3 full and stretch a piece of cheesecloth very tightly over its top, securing it with a string. Bring the water in the steamer to a boil and brush the cheesecloth with a little oil. In a circular motion, spread a small ladleful of the batter onto the cheesecloth, forming a thin, round layer of batter. Cover with a lid and steam the batter until set, 2 to 3 minutes. Remove by carefully lifting the wrapper from the corners with a spatula. Repeat until all the batter is used up.
4, Place a Fresh Rice Flour Wrapper on a smooth surface and top with 1 heaping tablespoon of the Filling. Wrap into a roll by folding one end of the wrapper over the Filling, then folding the sides and rolling up gently, taking care not to break the wrapper. Repeat until all the Filling is used up.
5, Sprinkle the rolls with Crispy Fried Shallots and serve with a bowl of Dipping Sauce on the side.