To make the base layer, combine the sugar, salt, rice flour, all-purpose flour, coconut milk and water in a medium bowl and whisk until all ingredients are thoroughly combined.
Set aside.
To make the top layer, combine the ingredients in a small saucepan over medium heat and bring to a simmer.
Reduce the heat to low and cook the ingredients, constantly stirring, until they have combined.
To cook, heat an aebleskiver or takoyaki pan to 380°F (195°C).
Spray each dimple with pan spray or use a wadded-up paper towel dipped in oil to coat.
Pour the bottom layer mixture into each hole and fill three-quarters full.
Let the edges brown slightly and set, about 30 seconds.
Now pour the top layer over the bottom layer until it’s level with the pan.
Place a lid on top and let it cook for about 2 minutes or until the fritter completely sets, is brown on the bottom and bubbly on top.
Using a soup spoon or Chinese soup spoon, scoop out the fritters and transfer to a cooling rack to let rest before serving.
The trick to keeping the shape is to take one of the fritters that have cooked faster and set them upside down on top of the ones that haven’t finished cooking.
This allows for the ones that have finished to crisp up so it can hold the weight of the two halves on the cooling rack.