1. In a frying pan, add 1 tbsp vegetable oil and stir garlic and ginger until fragrant. Add onion, carrot and continue stir frying until they becomes wilted. Let it cool and set aside.
2. Process the "fu" until finely ground in a food processor and soak in the milk (5 tbsp), set aside.
3. In a large bowl, add minced beef, sauteed vegetables, mushrooms, smashed and soaked fu, beaten egg, tapioca flour, soy sauce, tsuyu all together. Mix them to combine evenly.
4. Shape the portion with your hands into a patty about 8 cm in diameter. Heat the frying pan with 1 tbsp vegetable oil and place the portion onto the pan over medium high heat. Cook both sides until lightly browned. Reduce heat to low. Cook for about 30 mins with a lid.
5. In a small bowl, add all sauce ingredient and mix well. Set aside.
6. Remove the lid and add all the sauce ingredients at at time. Simmer over low heat for another 5 mins or until the sauce gets thick.