Grind the pork shoulder. Peel and finely chop the shrimp. Season with black pepper, minced shallots, and minced garlic.

Shred the carrot, finely chop the white onion, soak the cellophane noodles in water until soft then cut into short pieces, and julienne the taro root. Add everything to the bowl with the pork and shrimp. Add seasoning powder, oyster sauce, and salt, then mix well to combine and let the flavors absorb.

Prepare a dipping water for softening the rice paper: Mix 6 1/3 cups hot water (1.5 liters), 1 1/2 tablespoons sugar, 1 tablespoon apple cider vinegar, and a little caramel coloring to give the mixture a light golden color.