For the filling: Combine all the filling ingredients in a bowl and mix well. Let marinate for about 30 minutes. Adjust the amount of carrot and wood ear mushrooms to your preference, or substitute with finely chopped bamboo shoots for a more authentic flavor.

For the wrappers: In a large stainless steel bowl, mix the wheat starch, tapioca starch, and a pinch of salt. Gradually pour boiling water around the edge of the flour while stirring with chopsticks to combine. Do not add all the water at once to avoid making the dough too wet. Add water until the dough comes together. Cover and let rest for 5 minutes.

Add the oil and knead the dough until smooth and no lumps remain. If the dough is too dry, add a little more hot water and knead. If it's too wet, add a bit more tapioca starch. After kneading, cover the dough with a warm towel and let rest for 10 minutes. After 10 minutes, divide the dough into small pieces and roll each into a thin round wrapper—the thinner, the better.

Place some filling in the center of each wrapper. Pleat the edges, folding about two-thirds of the way around, then fold into a half-moon shape. Turn the pleated side inward, and fold a horizontal crease at the front edge to seal. Brush oil on a steamer tray, arrange the dumplings, and steam over boiling water. Steam until the wrappers turn translucent and the dumplings are cooked through.

For the dipping sauce: Mix 2 tablespoons hot water, 2 tablespoons sugar, 1 tablespoon red vinegar (or substitute rice vinegar), and 3 tablespoons soy sauce. Stir to dissolve, then heat on the stove until the sugar is fully dissolved. The sauce should taste salty, sweet, and slightly tangy. Add chili sauce to taste when serving.