01 - Combine flour, cornstarch, baking powder, salt, and pepper in a large mixing bowl. Gradually whisk in cold water until smooth and thick.
02 - Add mung bean sprouts, sweet potato, carrot, onion, and spring onions to the batter. Mix thoroughly to coat all vegetables.
03 - Gently fold shrimps into the batter and vegetable mixture, being careful not to break them apart.
04 - Pour vegetable oil into a deep frying pan and heat over medium-high heat until shimmering.
05 - Scoop approximately 1/4 cup of mixture and carefully drop into hot oil. Flatten lightly to form a disc. Fry 2-3 fritters at a time to avoid overcrowding.
06 - Fry each fritter for 3-4 minutes per side until golden brown and crispy throughout.
07 - Remove fritters with a slotted spoon and transfer to paper towels to drain excess oil.
08 - Combine vinegar, minced garlic, chopped chili, and salt in a small bowl. Stir until salt dissolves.
09 - Serve Ukoy immediately while hot and crispy, accompanied by the dipping sauce.