
Heat a pot of oil to 375°F (190°C). Combine all the ingredients for the Frying Batter and stir well to eliminate any lumps. Transfer the beef to the batter and coat well. Mix all the ingredients for the Orange Sauce together and set aside.
Deep-fry the beef in batches. Once they turn light brown, remove them from the oil with a strainer and transfer to a plate lined with paper towels. Dip the fried beef into the batter again and deep-fry a second time until they turn golden brown.
Heat a skillet with oil and stir-fry the garlic until fragrant. Add the orange sauce and cook until it thickens. Transfer the beef to the skillet and stir to combine well. Dish out, garnish with sesame seeds and scallions, and serve immediately.