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Steam the salted egg yolks with medium heat for 10 minutes. Mash them with a fork while they are still hot and set aside.
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Steam the taro on a rack with medium heat for 20 minutes until soften. Sprinkle sugar onto the taro and mash with a fork while the taro is still hot.
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Add salt, XO sauce, milk and tapioca flour into the taro mash and mix well.
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Divide the mixture into 12 doughs evenly.
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Take 1 taro dough. Knead as a ball. Use the thumb to make a well in the centre of the dough. Place ¼ tsp mashed salted egg yolk in the well and shape the dough over the top to seal. Repeat the above steps for the remaining 11 doughs.
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Deep-fry the taro balls in 170℃ oil for 3 minutes until golden brown. Drain the balls on paper towels and serve.