For the filling, put liquidised red bean puree into a nonstick pan. Add sugar and stir continuously, adding the oil gradually. Cook till the mixture becomes a paste. Dish out and set aside to cool completely. Divide tau sar filling into two equal portions. Flatten out on a sheet of plastic and refrigerate.
For the batter, place sifted ingredients into a mixing bowl. Add in sugar and eggs. Stir in water gradually and mix well till smooth. Strain the batter.
Heat a non-stick pan and brush lightly with oil. Pour in some batter, swirl the pan to form a thin pancake and cook till dry. Remove pancake on to a plate. Put one portion of red bean paste on to the pancake, then fold into half. Seal the edge with the batter.
Heat oil in a kuali. Deep-fry the pancake on medium heat till golden brown. Dish out and drain.