Step 1

Prepare the dipping sauce: Mix vinegar, sugar, minced shallot, and chopped chilies in a bowl. Add salt and pepper to taste. Stir and set aside.Prepare the vegetables: Wash your kabocha squash and remove any bumps on the skin. If you have purchased a whole squash, cut about a third or a half depending on the size. You will need about a pound. With a spoon, remove the seeds from the core. The skin is completely edible. Wrap and store the leftover without the seeds in the fridge. It will be good for several days. Wash and peel the carrots. Cut the squash and carrots into matchsticks with a knife, a julienne peeler, a julienne slicer, or a mandoline with a julienne blade attachment. Thinly slice your onion and roughly chop the cilantro. In a large bowl, combine squash, carrots, onion, and cilantro.  Add salt and pepper to taste.

Step 2

Prepare the shrimp: If using tiny little ones, wash them thoroughly. For any other size, you can peel or leave them intact. Make sure to remove the vein or its digestive tract, the dark line that runs along the back of the shrimp. You may also cut, slice, or chop those large shrimps. Combine with the vegetables and season the shrimp with salt and pepper

Step 3

Prepare the batter: In a cup, combine rice flour, baking powder, fish sauce, and water. Mix until incorporated. The consistency will be thin, like that of a slurry.  It will lightly coat the shrimp and vegetables, just enough to hold them together. Pour it over the shrimp and vegetables and toss to coat.

Step 4

Fry: Over high heat, add about an inch of oil to a large skillet or a sauté pan. To check when the oil is ready, you can use a deep-fry thermometer – it should read between 350 and 375 °F. Another way to check is to stick the handle of a wooden spoon or a chopstick in the oil. When it’s steadily bubbling around it, then it’s ready. Once the oil is ready, scoop some of the mixture onto a large spoon or turner, then slide each one off into the hot oil. Do not overcrowd the pan and maintain the high temperature of the oil, so fritters don't come out greasy. Cook for about 2 minutes on each side until golden brown. Drain on paper towels.

Step 5

Serve: Serve with the spicy vinegar sauce.

Step 6

Store and Reheat: Keep leftovers in the refrigerator and reheat on a toaster oven or air fryer for a few minutes to crisp up.