Prepare the Batter

1. In a large bowl, whisk together the rice flour, tapioca starch, water, salt, and 1 tablespoon of reserved shallot oil until smooth.
2. Let the batter rest for 30 minutes.
3. Make the Crispy Shallots
4. Heat the oil over medium heat.
5. Fry the shallots until slightly golden.
6. Remove the shallots and set aside, reserving the shallot oil.

Prepare the Filling

1. Soak the wood ear mushrooms in hot water for 15 minutes until softened, then finely chop.
2. Heat the reserved shallot oil in a pan.
3. Sauté the mushrooms and carrot for 2–3 minutes.
4. Add the crumbled tofu and cook for another 3–4 minutes.
5. Season with mushroom seasoning, white pepper, and salt to taste. Set aside.

Make the Banh Cuon

1. Stir the batter well, as the flour will settle at the bottom.
2. Lightly grease a non-stick pan and heat over low heat.
3. Pour in just enough batter to create a very thin layer and quickly swirl the pan.
4. Cover with a lid and steam for 45–60 seconds, until the rice sheet turns translucent.
5. Carefully loosen the edges and flip the sheet onto a plate or board.
6. Add 1–2 tablespoons of filling near one edge and gently roll into a log.
7. Repeat with the remaining batter.

Garnish & Serve

Make the Dipping Sauce

1. Combine the vegan fish sauce (or soy sauce), sugar, warm water, and lime juice in a small bowl.
2. Stir until the sugar dissolves and adjust to taste.

Assemble

1. Arrange the banh cuon on a serving plate.
2. Top generously with crispy shallots.
3. Serve with fresh herbs, bean sprouts, and the dipping sauce on the side.