Place the flour and salt in a large mixing bowl and whisk well.
Pour in the boiling water and begin mixing. Then add the oil. You can use a Danish Dough Whisk, which works well in my opinion. Once you have a firm and well mixed dough, cover and let this stand for a good 30 minutes. Don't refrigerate, just let it stand covered on the counter.
Pour out the dough on a clean, flat floured surface and knead. You want a smooth dough ball.
Using a pasta maker roll out the dough to about ⅛ in thickness. This is a setting of 4 on my pasta maker. Additionally, the rollers are just under 6 inches, so you can easily use the pasta maker for these pancakes.
Using a 6 inch cookie cutter, plate, or something with this dimension, cut 6 inch round circles of dough.
Using a crepe pan fry the pancakes to just before they deeply brown. You want a little browning, but you will be frying these again and don't want to burn the pancake. Set aside. Using an offset spatula spread the red bean paste over the circle. Fold the pancake by thirds. The first third on top of the red bean paste, the second third on top of the first. It will be shapped like a tortilla.
Using a fry pan, add the frying oil and heat over medium low until simmering.
Fry the pancake until golden brown on both sides.
Remove and cut the "tortilla" into smaller pieces, square shapes (see picture).
Place ona serving plate and sprinkle with powdered sugar. Serve.