Remove the middle part (stamen) from each flower. This helps remove the bitter taste.
Wash the flowers in salted water for 5 minutes.
Drain the flowers and dry them well.
Heat the oil to medium-high heat.
Put all the dry batter ingredients into a bowl.
Add the cold water. Mix gently. Do not mix too much.
Dip each flower into the batter.
Carefully place the flower into the hot oil.
Fry for 2–3 minutes until the batter is light golden and crispy.
Remove the flowers and place them on paper towel to drain.
Mix all the dipping sauce ingredients in a small bowl.
Serve the tempura flowers while they are hot.