Measure and sift the flour into a mixing bowl.

Add the salt to the boiled water and mix until dissolved.

Slowly, add the water to the flour, stirring with a fork or spatula. The dough will start to get clumpy and sticky. When it starts to form large balls/clumps, get in there with your hands, and form it into a ball. Place the dough on a clean and dry surface and knead it into a ball. The dough should begin to look smooth (it will be spiky and moist if there is too much water or dry and brittle if there is not enough). The key is the hot water. The dough will feel airy at first and like it won't stick together. Once you start kneading the hot water in it starts to pull together. Continue for about 10 minutes.

Cut the dough in half and then roll out into two long logs about 1.5 inches in diameter. Wrap in plastic wrap and let sit for 30 minutes.

Sprinkle your work surface with potato starch, unwrap the logs and cut them into 12 pieces. Take the pieces that are larger and rectangular in shape and cut them in half, making smaller square-sized pieces until you have 40 to 45. Cover with a damp towel.

Take one of the small pieces, roll it into a ball in the palm of your hand, and press it into the work surface. Use a rolling pin to roll it into a circle, rotating the dough 90 degrees and flipping it over until it is larger than 3 inches.

Take the cookie cutter and cut out a perfect circle. Sprinkle with potato starch and stack the wrappers, making sure to keep them covered with a damp towel. Once all of the dough has been rolled out, wrap them in plastic wrap and refrigerate for up to 4 days.

Toss the minced cabbage with the salt and let sit for 10 minutes. Using a paper towel or cheesecloth, squeeze to cabbage to get rid of the excess water. Transfer to a large and deep mixing bowl.

Add all the rest of the filling ingredients and mix it with your hands, massaging it until everything is distributed evenly. Form it into a ball and through it down for a couple of minutes to tenderize the meat.

Fill a bowl with cold water. On a dry and clean surface place one of the gyoza wrappers. Scoop a heaping teaspoon of the filling mixture and place it in the middle of the wrapper. Wet your finger in the water and trace it along the outer edge of half the wrapper (like a crescent moon-you're not wetting the edges of the whole circle).

Fold the wrapper in half over the filling and pinch it in the center. Continue to pinch the middle with your left hand and start to pleat the wrapper with your right, working from the middle out. The back end stays flat while you pleat the top end, pulling it toward the center and pressing it against the flat back.

After completing the pleats in the left-to-right direction, start pleating to the left of the pinched center, pulling the pleats toward the center and pressing them against the flat back. Place the completed gyoza on a parchment lined baking sheet.

Repeat until all the gyoza wrappers are stuffed and pleated, about 40 to 45 in all.

Heat 1 teaspoon sesame oil in a large skillet (make sure it has a lid) on medium high heat. Once the oil is hot, place as many gyoza as you can in there with the pleat side up, making sure they aren't touching. Cook for 3 to 5 minutes until the bottoms are browned nicely.

Pour in 1/2 cup water and put the lid on. Reduce heat to low and simmer for 5 minutes until the tops are noodle like and translucent. For frozen gyoza, cook 8 to 10 minutes. Remove the lid and turn the heat up to medium. Continue cooking until all the water has evaporated, about 2 minutes.

Remove the gyoza with a spatula (or you can flip the skillet over, transferring the gyoza onto a plate). Repeat with the rest of the gyoza until done. Serve warm with the dipping sauce.