Soak the mushroom stems until soft (at least 2 hours), trim off the lower ends and pound into shreds. Chop the water chestnuts. Soak the soy protein until soft (20 minutes), then boil in water for 2 minutes; remove and rinse. Squeeze out the water and chop into small pieces. Chop the celery.
Mix A with B thoroughly. Shape into "meat ball". Deep-fry in oil (100°C) over low heat for 3 minutes. Remove and serve.
This dish can be eaten with ketchup or a pepper-salt mixture.
Deep-fry the meat balls over low heat but increase the heat to high 30 seconds before removing them.