Shred the kabocha squash and carrot.
Place the shreaded veggies in a large mixing bowl. Add the chopped spinach, bean sprouts, and sliced bird’s eye chili.
In a separate bowl, whisk together the flour, cornstarch, salt, white pepper, and water until a smooth batter forms.
Add the vegetables to the batter and stir until everything is evenly coated.
Heat the oil in a large skillet over medium-high heat. After 2 minutes, when the oil is hot, spoon ¼ cup portions of the vegetable mixture into the skillet, flattening each slightly with the back of a spoon. Fry for 3–4 minutes per side, turning once, until the fritters are golden brown and crisp.
Transfer to a wire rack suspended over a baking pan to drain excess oil.
In a small bowl, combine the red onion, minced bird’s eye chilies, vinegar, sugar, and salt. Stir until the sugar dissolves completely.
Serve the fritters warm, garnished with chives and cilantro with the pink chili vinegar on the side for dipping.