Chop the shallots up roughly, not too finely and drop into a bowl.
Chop up the coriander leaves along witgh its stems and add to the bowl.
Add the fish sauce.
Squeeze the lime juice in.
Stir in the palm sugar until it dissolves.
Finally, stir in the red chilli flakes and the toasted rice powder, reserving some of the rice powder for a final light garnish. Taste it and adjust the the fish sauce, lime juice or sugar. You are going for a sour and salty taste.Leave to rest for 5 minutes before serving.