Whisk rice flour, tapioca starch, instant rice porridge powder, and salt together. Add part of the room-temperature water and mix into a smooth paste before adding the remaining liquid.

Add shallot oil while the batter is still thick and mix until the oil is fully incorporated.

Add remaining room-temperature water and warm water gradually. Whisk until smooth, strain the batter, and refrigerate overnight. Stir well before cooking.

Peel and finely mince shallots. Drain them well after rinsing to reduce oil splattering during frying.

Heat neutral oil until warm, add shallots, and fry gently until aromatic and crisp. Avoid high heat to prevent bitterness.

Remove shallots while they are light golden and drain them. Reserve the oil as shallot oil for cooking and finishing the rice sheets.

Simmer water, sugar, and salt for about 10 minutes until slightly reduced and concentrated.

Add fish sauce, calamansi or lime juice, and minced chili to the syrup. Adjust sweetness, acidity, and saltiness to taste.

Use a low-sided nonstick skillet. Brush lightly with shallot oil and maintain a consistent low-medium heat throughout cooking.

Stir the batter before each sheet. Pour a thin layer into the pan and rotate quickly to spread evenly across the surface.

Cover the pan and cook until the rice sheet becomes translucent and slightly puffy, usually within less than 1 minute.

Brush a tray with shallot oil, transfer each cooked sheet carefully, and continue until all batter is used. Allow sheets to cool before adding shallots.