Soak the dried mushrooms in hot water for 30 minutes, drain and finely dice.
Using a wooden spoon or spatula, mix together the filling ingredients vigorously for about 5 minutes, stirring in one direction only. Set aside to rest in the fridge for 30 minutes.
Using a circular pastry cutter, cut a circle from the square wonton wrapper. Take the round wonton wrapper and with a butter knife place a small amount of filling in the centre. Gather the pastry around the filling and continue adding more, pushing the filling down tightly to ensure there are no air bubbles. Once the wrapper is gathered into a filled cylinder shape, push a few pieces of diced carrot into the centre. Repeat until all the filling is used. Place the dumplings on a tray lined with paper paper and place in the fridge for at least 30 minutes before cooking (I skipped this step as I was too hungry and didn’t have room in the fridge!). The dumplings can also be frozen on the tray and then transferred to a large freezer bag.
Sit a steamer over boiling water and steam the Siu Mai for 8 minutes (12 if from frozen). Serve with your choice of sauces.