Prepare the fillings first, in a large skillet or saute pan, heat a drizzle of oil over medium-high heat, fry off the scallions and garlic first for 1 minute or so, until aromatic;
Crumble the tofu into the pan, add in the soy sauce to color and season the tofu, continue to break down any larger piece of tofu;
Add in the carrots, shiitake mushrooms, cook till the mushrooms have let out the moisture, then season with coconut amino, white pepper, and add more salt to taste;
Once the fillings are all well combined, sprinkle in the arrowroot powder or cornstarch, quickly stir with your spatula to mix it in evenly, the fillings should quickly become more "sticky" and can hold together easily, turn off the heat and transfer the fillings into a bowl;
Prepare the colored water baths, this is optional, you can just use plain water;
Cut one rice paper in halves, dip the half rice paper into the water for 2-3 seconds, then cut the half again into quarter;
Transfer the dipped rice paper quarters onto your work surface, have the two quarters overlapping each other 3/4, with the two pieces pointing in opposite directions, add 1 tablespoon of filling into the center, fold up and seal the edge, now you'll have a half moon shape;
Use the thumbs and index fingers from both hands to create pleats along the edge, repeat the process to finish the rest of the rice paper and fillings;
Transfer the dumplings into a steamer, steam for 5 minutes;
Serve hot, enjoy!