Prepare the Batter: In a large mixing bowl, combine rice flour, tapioca starch, water, and salt. Whisk thoroughly until the mixture becomes smooth and lump-free.
Rest the Batter: Allow the batter to rest for approximately 30 minutes. Stir again before cooking to ensure the flour is evenly distributed.
Prepare the Steamer: Bring water to a boil in a steamer or large pot. Lightly grease a flat steaming tray or non-stick pan.
Steam the Sheets: Pour a thin layer of batter onto the greased surface. Cover and steam for approximately 1–2 minutes until the sheet becomes translucent and cooked.
Remove Carefully: Gently lift the cooked rice sheet using a spatula and transfer it onto a lightly oiled plate.
Repeat: Continue with the remaining batter, lightly greasing the surface when necessary.
Serve: Use the sheets to prepare Vietnamese Bánh Cuốn rolls with your favourite filling. Serve warm with fresh herbs and Vietnamese dipping sauce.