Combine all the ingredients in the Frying Batter together, stir well, so there is no lump. Transfer the beef into the frying batter, coat well. Mix all the ingredients in Orange Sauce together, set aside.
Deep fry the beef in batches. Once they turn light brown, remove from the oil with a strainer and transfer to a plate lined with paper towels. Deep fry the beef twice by dipping the fried beef into the batter again and deep-fry until they turn golden brown.
Heat up a skillet with the oil and stir-fry the garlic until aromatic. Add the Orange Sauce and cooks until it thickens. Transfer the beef into the skillet, stir to combine well. Dish out, garnish with sesame and scallions and serve immediately.
Notes
Double on the Orange Sauce if you like it saucy. Also, add 1 teaspoon grated orange zest and 1 tablespoon garlic chili sauce to jazz up the taste, if you like.