Thinly slice the bean curd into sheets. Cut seaweed sheets into strips. Place needle mushroom in the middle of the bean curd, roll and wrap seaweed tightly around. Seal with flour paste (all purpose flour mixed with water to glue consistency).
Deep fry tofu mushroom wraps until golden brown. Make sure the oil is not too hot that it browns the outside before the inside is heated through. Set aside.
Create sweet and sour sauce: heat oil and mix ketchup, salt, corn syrup and rice vinegar to taste. Stir in fried tofu mushroom wraps. Serve.