Sieve plain flour and baking powder. Add granulated sugar, oil and water and knead into dough. Leave to ferment for 1/2 hour.
Knead dough into long strips and cut into small dice. Knead dice into balls. Sprinkle with a little amount of water evenly. Coat with white sesame. Deep fry in warm oil over low heat until balls crack and become golden brown. Remove and drain. Leave to cool and store in air-tight container.