Combine the soy sauce, sugar, sesame seed oil, salt, and water. Set aside.
Soak the shiitake mushrooms in water.
Dice the wheat gluten and reserve the liquid. Set aside.
Combine the cabbage, onion, and carrots in a large bowl. Set aside.
Add the garlic and cilantro to the wheat gluten. Set aside.
Remove the stems from the softened shiitakes and discard. Thinly slice the shiitakes and save the soaking liquid.
Heat the oil in a large frying pan. Add the cabbage mixture and shiitakes. Fry over high heat, turning often with a slotted spoon, until very well browned. Add the wheat gluten and cook a few more minutes. Remove from heat.
Combine the mushroom and wheat gluten liquids in a small bowl. Add the rice wine vinegar, soy sauce, salt, black pepper, sesame seed oil, cornstarch, and sugar. Stir well. Add the liquid seasonings to a pan and heat, stirring constantly, until the mixture thickens. Remove from heat and return to the bowl.
Cut three circles of bean curd skin in half, divide the halves into thirds. These will look like large triangles. Brush each lightly with the dipping sauce to soften. Place a finger of filling on the circular edge. Fold the end over, sides in, and roll. Place on a tray and repeat, until the filling is used up. You should have 16 to 18 rolls. Cover with plastic wrap and refrigerate.
Oil a baking sheet and preheat the oven to 400°F Place the rolls on the oiled sheet, brush lightly with oil, and bake until crisp and brown. (Can also pan fry these.) Serve hot with the dipping sauce and rice. Top with scallions and cilantro, if desired.