In a medium bowl, mix rice wine and salt. Add the shrimp, cover, and marinate in the refrigerator at least 20 minutes.
Heat oil in deep-fryer or large wok to 375 degrees F.
In a medium bowl, mix together all-purpose flour, ice water, cornstarch, egg yolk, salt, white sugar, and baking powder. One at a time, dip shrimp into the flour mixture to coat. Carefully place a few shrimp at a time in the hot oil and deep-fry until golden brown on all sides, about 1 1/2 minutes. Use a slotted spoon to remove the shrimp from the oil and drain on paper towels. Repeat with remaining shrimp.
Stir together soy sauce, water, rice vinegar, and sugar until sugar is dissolved. Just before serving, stir in the scallions and serve immediately with the shrimp.
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