Dice the celery, mushroom, cabbage and carrot until very fine.
Divide the above ingredients into two portions. Cut the beancurd skin into the desired pieces and brush it with salt and oil. Wrap the ingredients with the beancurd skin.
Fry the tea leaves in a wok until fragrant. Add sugar.
Place a metal divider or wooden rack between tea leaves and beancurd rolls. Place beancurd rolls on top of the metallic divider or wooden rack just above the leaves and smoke for 10 minutes. This is to prevent the tea leaves from sticking to the beancurd rolls.