Freeze the beef for 90 minutes until it is 70% frozen.
Whisk the marinade ingredients with 50ml of water in a bowl.
Cut beef into 7cm by 5mm batons and marinate in the fridge for 2 hours.
Simmer pickling liquids and pour over carrot strips in a container to cool.
Mix the five-spice powder and salt thoroughly.
Reduce sauce ingredients with 400ml water until it reaches a honey-like consistency.
Whisk dry batter ingredients with chilled sparkling water into a light consistency.
Heat vegetable oil to 180°C in a deep-fat fryer or heavy pan.
Coat beef in cornflour, dip in batter, and deep-fry until crispy then drain.
Toss beef in sauce, season with spices, and garnish with pickled carrots and flowers.