Prepare a large bowl and add 100g white sugar. Then, add 60g warm water. Stir continuously with chopsticks or a spoon until the sugar completely dissolves, forming a smooth sugar syrup.

Crack 1 egg into the sugar syrup, then add 30g corn oil. Stir well to mix, ensuring the oil is evenly dispersed throughout the egg mixture. The mixture should emulsify, turning smooth and slightly thick.

Add 300g low-gluten flour (or all-purpose flour) and 2g baking powder into the bowl containing the sugar-oil egg mixture.

Knead the mixture by inserting your hands into the dough, folding it upwards, and pressing down with your palms. Repeat this action until the dough becomes smooth, and all dry flour particles are incorporated. The dough should feel slightly soft and pliable.

Place the kneaded dough onto your work surface and divide it into evenly sized portions. Each portion should weigh about 12g (adjust according to preference).

Take one small piece of dough and roll it into a smooth ball using your palms. Prepare a bowl of water and dip the dough ball lightly to coat it with a thin layer of water.

Roll the water-coated ball in white sesame seeds, ensuring an even coating. Gently press the ball to help the sesame seeds adhere better, preventing them from falling off during frying.

Pour enough cooking oil into a pot and heat it over low heat. When the oil reaches the right temperature (test by inserting a chopstick—small bubbles should form around it), it's ready for frying.

Gently place the sesame-coated dough balls into the oil, one by one. Be careful to avoid oil splashes.

As the balls fry, gently turn them using chopsticks or a slotted spoon to ensure even cooking. After about 1 minute, the balls should begin to float to the surface.

Continue frying on low heat until the balls crack open, creating the signature "smile" shape. Keep turning the balls to ensure they are evenly golden and crispy.

Once they are golden brown and crispy, remove the Smiling Sesame Balls from the oil using a slotted spoon and drain any excess oil. Place them on a paper towel to absorb any remaining oil.