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You can knead the dough by hand or use a stand mixer.
Mix flour with salt and then gradually add the lukewarm water while continuing to knead. The dough will look a little crumbly at first, but the longer you knead the more elastic and softer the dough will become.
Knead the dough for about 10 minutes and then shape it into a nice dough ball. Sprinkle a bowl with a little flour and place the dough ball in it. Cover with cling film and let it rest for an hour.
Press the centre of the dough ball with your thumb and then form a ring with your hands. Make sure the ring is the same thickness all over.
Cut the ring in half and then place the 2 halves next to each other. Cut these in half again and place them next to each other again. Cut it into equal pieces, so you are left with exactly 24 pieces.
Roll out each piece into a small circle, make sure they are neither too thin nor too thick. You can then stack them and store them under a clean kitchen towel so they won't dry out. You can now use the wrappers to create lovely dumplings or gyoza.