Thinly slice the partially frozen flank steak against the grain, then place it in a bowl. Add water, cornstarch, vegetable oil, Shaoxing wine, baking soda, and salt. Mix thoroughly and let marinate for 30 minutes to enhance flavor and tenderness.

Bring a pot of water to a rolling boil. Add the marinated beef and blanch for 45 seconds to 1 minute until it appears mostly opaque. Drain immediately and transfer the beef to a mixing bowl.

In the bowl containing the beef, separately pile up minced garlic, chili, sugar, sesame seeds, and Sichuan chili flakes. This method ensures all the flavors blend perfectly later on.

In a small pan, heat 2 tablespoons of vegetable oil over medium heat until shimmering. Carefully pour the hot oil over the piled garnishes in the bowl, releasing delightful aromas.

Add rice vinegar, oyster sauce, light soy sauce, dark soy sauce, and chopped cilantro to the bowl. Toss all ingredients gently but thoroughly until everything is evenly coated. Serve immediately for the best flavor!