
Make the wrapper dough: In a medium bowl, whisk together the wheat starch, tapioca starch, and cornstarch until evenly combined.
Add the water and vegetable oil to a medium saucepan. Cover and bring to a full boil, then remove the pan from the heat immediately so too much water does not evaporate.
Stir about one-third of the starch mixture into the hot liquid with a sturdy spatula or wooden spoon. When lumps begin to form, add another third and stir for 1 minute until a thick paste develops.
Add the remaining starch mixture and keep stirring for about 2 minutes until a shaggy dough forms. Some dry starch is normal at this stage. Cover the pan tightly and let the dough rest for 5 minutes.
Lightly dust a work surface with cornstarch. Using the spatula, fold and press the warm dough in the pan for about 3 minutes. When cool enough to handle, knead it by hand for 1 to 2 minutes until smooth, pliable, and slightly stretchy.
Roll the dough into a log about 1 1/2 inches thick and 15 inches long. Cut it into about 36 equal pieces, roughly 12 to 14 g each. Dust lightly with cornstarch and keep the pieces covered with an overturned bowl while you prepare the filling.
Make the filling: Soak the dried shiitake mushrooms in hot water for about 2 hours, or until softened. Drain and finely dice them.
Bring a pot of water to a boil and prepare a bowl of ice water. Blanch the spinach for 15 to 30 seconds, just until wilted, then transfer it to the ice bath.
Add the diced carrot and mushrooms to the boiling water and blanch for 1 minute. Transfer them to the ice bath as well.
Drain the spinach, squeeze out as much water as possible, and finely chop it. Drain the carrot and mushrooms thoroughly.
In a mixing bowl, combine the chopped spinach, carrot, mushrooms, ground pork, Shaoxing wine, salt, sugar, white pepper, sesame oil, and oyster sauce. Mix until the filling is evenly seasoned and cohesive.
Assemble the dumplings: Lightly dust a rolling pin and work surface with cornstarch. Roll each dough piece into a round wrapper about 3 to 3 1/2 inches wide.
Place about 1 tablespoon of filling, roughly 14 g, in the center of each wrapper. Fold and seal into your preferred shape, pressing firmly so the edges close completely.
Line a bamboo steamer with perforated parchment paper. Arrange the dumplings inside, leaving a little space between each one so they do not stick together.
Steam the dumplings over boiling water on medium-high heat for about 6 minutes, or until the wrappers look glossy and translucent.
Serve immediately while hot. Pair with chili oil or your favorite dipping sauce on the side.