Place the ground beef into a stand mixer fitted with a paddle attachment. Beat for 2 minutes, then add the baking soda and the cold water. Scrape down the sides of the bowl with a spatula and beat for 30 seconds. Cover and place in the refrigerator to rest for 3 hours.
While the beef is resting, make the seasoning sauce by combining the soy sauce, Shaoxing wine, sesame oil, sugar and white pepper. Reserve the cornstarch and water for later.
Soak the bean curd in hot water for 1 hour. Soak the tangerine peel in hot water for 20 minutes, then scrape off the white pith.
After 3 hours, remove the beef from the refrigerator and beat on medium speed for 5 minutes. Add the seasoning sauce and mix until combined.
Add the chopped tangerine peel, water chestnuts, ginger, and cilantro. Combine the cornstarch with the remaining 1/4 cup of water and add to the beef slowly, beating until just combined.
Place water in the bottom of a frying pan and place a bamboo steamer on top. The water should be at least 2 cm deep. Heat over medium-high heat until steam is coming out the top and sides.
Place the bean curd onto a microwave-safe plate in a single layer. Scoop three beef balls and place on top of the bean curd. Place the plate in the steamer.
Steam for 20 minutes over medium-high heat. After 20 minutes, turn off the heat, and let the beef balls rest, covered, for 2 minutes.
While the beef balls are steaming, make the dipping sauce by combining the Worcestershire sauce and soy sauce in a small bowl. Set aside.
Remove the plate from the bamboo steamer and serve immediately with the dipping sauce.