In a small bowl, dissolve sugar and salt in the warm water.

In a bigger bowl, combine the glutinous rice flour and potato flakes and then add the sugar water and mix until they form a dough. You might need to add a bit of water or more rice flour to get the right consistency. It should be soft and bit wet but not too sticky.

From this dough, form small balls about 1 ½ inch in size.

Press each ball flat using both palms. The dough should not make big cracks on the edges if it has the right consistency.

Add some filling on the center (about half teaspoon) and then gather the edges to enclose the filling inside. Roll again between your palms to make the ball smooth and round.

Once all balls are filled, it is time to cover them with sesame seeds. Place enough sesame seeds on a flat surface. Wet your palms with some drops of water and rub them together. Take a ball and roll it a few times between your palms. Roll the ball pressing ever so light lightly with sesame seeds.

In a deep pan or a pot, heat oil over medium heat. Make sure that the oil is deep enough so the balls will be fully submerged while frying. Place enough balls in the hot oil but do not overcrowd. Fry each batch for 6-8 minutes or until golden brown and after the balls float to the surface. Drain in a wire rack.

Serve while warm.