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Mix all the ingredients for the dipping sauce in a bowl. Cover and set aside.
Pour 250ml boiling water into a large saucepan over a high heat. Add the oil, then pour in the flour mixture and stir slowly with a large spoon. Reduce the heat to medium-high. Continue stirring for up to 10 mins until the mixture starts to bubble and forms a thick, custard-like consistency. Pour into the casserole dish and leave at room temperature to set and cool completely.
Drain away any excess liquid, wrap the tofu in kitchen paper and place back in the dish. At this point, you can cover and chill for up to 48 hrs until needed.
When you’re ready to fry the fritters, unwrap the tofu and slice it into 5 x 3 x 1cm rectangles.
Heat a wok or deep-fat fryer with 5cm of oil (no more than one-third full) until you can feel waves of heat when you hold your hand 10cm above the fryer. Gently lower 3 or 4 tofu rectangles into the hot oil – they should start to sizzle almost at once. Fry for 3 mins until golden, then flip gently and fry for a further 3 mins. Remove with a slotted spoon and drain in a colander set over a dish to catch excess oil. Repeat with the next batch.
When you’ve fried all the tofu fritters, tip them back into the hot oil and fry for a further 4-5 mins for extra crispness. Drain the tofu fritters on plenty of kitchen paper and serve with the garlic dipping sauce or a sweet chilli sauce.