Make the Mung Bean Filling:
- Soak the mung beans in hot water for 4–6 hours or overnight until soft. Rinse with cold water, then steam or boil with a little water until cooked. Lightly mash the mung beans.
- Heat a nonstick pan over medium heat, add 2 tablespoons of oil, and sauté the shallots until fragrant. Add the mung beans, sugar, salt, and pepper. Stir-fry for 10–15 minutes until the mixture comes together into a cohesive mass, then remove from heat.

Prepare the Dough:
- In a bowl, mix the tapioca starch with a pinch of salt and a little oil. Gradually add boiling water while stirring with a spoon to avoid making the dough too wet. Add a little dry starch as needed to prevent sticking.
- Shape the dough into a long log, then divide into small pieces. Use a glass bottle or rolling pin to roll each piece into a thin circle. Dust with extra starch to prevent sticking.

Assemble the Dumplings:
- Place a small amount of filling in the center of each dough circle. Fold the dough over and seal the edges tightly. You can pinch the edges by hand or press with a fork for a decorative look. Repeat until all the dough and filling are used.

Finish:
Arrange the mung bean dumplings on a plate and serve hot for the best flavor. Prepare the sweet and tangy vegetarian dipping sauce to enjoy with the dumplings for extra flavor.