Combine flour mixture in a mixing bowl and stir with a whisk. Slowly whisk in water to form a smooth batter. Cover bowl with cling film or kitchen towel and set aside for 30 minutes.
Bring water to boil in a steamer. Line a 23x28cm rectangular, or 25cm round, shallow, (preferably) perforated baking tray with a wet cotton cloth slightly larger than the tray. Preheat in steamer for 2 minutes.
Stir batter well. Pour a ladle of batter (about 1/4 cup) onto preheated pan; swirl batter around to coat evenly. Cover steamer and cook for 5 minutes until rice sheet bubbles and is translucent.
Remove cloth and invert onto an oiled tray. Stand for 1 minute. Loosen the edge of the rice sheet with a dough scraper and roll up. Place rice roll on a serving dish.
Repeat the process with the remaining batter. Rinse the cloth each time before making the next batch.