In a medium-sized mixing bowl, combine the glutinous rice flour and a pinch of salt.

Gradually add the lukewarm water, mixing with your hands or a spoon until the dough comes together.

Knead the dough for a few minutes until it is smooth, soft, and no longer sticky. If it's too dry, add a tiny bit more water; if it's too sticky, add a little more flour. The dough should be pliable and easy to work with.

Make sure your palm sugar is cut into small, uniform cubes.

Place the grated coconut on a separate plate or in a wide, shallow bowl.

Break off a small piece of dough (about the size of a marble).

Roll it into a smooth ball in your palms.

Gently flatten the ball into a small, round disc.

Place one small cube of palm sugar in the center of the disc.

Carefully fold the edges of the dough over the palm sugar cube, pinching to seal it completely.

Roll the filled dough back into a smooth ball. Repeat this process with the remaining dough and palm sugar.

Bring a pot of water to a rolling boil.

Gently drop the Plai Ai balls into the boiling water, being careful not to overcrowd the pot. Cook in batches if necessary.

The balls will sink to the bottom at first. Once they are cooked through, they will float to the surface.

Continue to cook for about 1-2 minutes after they float to ensure the palm sugar inside is fully melted.

Using a slotted spoon, carefully remove the cooked Plai Ai balls from the boiling water.

Immediately place them onto the plate of grated coconut.

Gently roll each ball in the coconut, ensuring it is evenly coated.

Serve the Plai Ai warm for the best experience, as the melted palm sugar filling will be soft and gooey.