
Place the dried shiitake mushrooms in the hot water and soak for 2 hours, or overnight, until fully softened. Squeeze out the excess liquid, remove any tough stems, and finely chop the mushrooms.
In a medium bowl, combine the shrimp with 1 tsp sugar, the baking soda, and 2 tbsp water. Let stand for 15 minutes, then rinse the shrimp well under cold running water until the water runs clear. Drain thoroughly.
Add the ground pork, remaining 3 tsp sugar, cornstarch, Shaoxing wine, salt, and white pepper to a stand mixer fitted with the paddle attachment, or to a large bowl if mixing by hand. Mix for about 5 minutes on medium-low speed, or stir vigorously in one direction for 10 to 15 minutes, until the mixture becomes sticky and paste-like.
Add the treated shrimp to the pork mixture and mix until the shrimp is evenly incorporated and the filling looks cohesive. If mixing by hand, roughly chop the shrimp first, then stir in one direction until well combined.
Add the chopped shiitake mushrooms, neutral oil, oyster sauce, and sesame oil. Mix just until evenly distributed.
Line a bamboo steamer with perforated parchment paper, damp cheesecloth, or cabbage leaves. Place about 1 tbsp filling in the center of each dumpling wrapper, then gather the wrapper around the filling to form an open-topped dumpling. Press the filling down so the top is level and the dumpling holds its shape.
Arrange the siu mai in the prepared steamer about 1 inch apart. Top each dumpling with a small pinch of finely minced carrot. If needed, steam in batches and keep any extra dumplings on a parchment-lined plate or tray.
Fill a wok or wide pot with enough water so it comes about 1/2 inch up the outside of the steamer base. Bring to a gentle simmer, place the covered steamer over the water, and steam each batch over medium heat for 9 minutes, or until the filling is cooked through. Serve hot with chili garlic sauce or chili oil.