In a large mixing bowl, whisk together the all-purpose flour, corn starch, salt, and pepper until well combined. Add the chicken wings to the bowl, ensuring they are evenly coated with the dry mixture. Let the wings rest for 30 minutes at room temperature.

In a skillet, melt 4 tablespoons of unsalted butter over medium heat. Add the minced shallots and garlic, cooking for about 30 seconds until fragrant and golden. Stir in the fish sauce, sugar, and water, then reduce the heat to low and let the mixture simmer for approximately 5-6 minutes until it thickens and reduces by half.

Using a heavy pot, pour in enough oil for deep frying, ensuring it reaches at least 2-3 inches deep. Heat the oil to 350°F (175°C), using a candy thermometer.

Carefully add the coated wings to the hot oil in small batches. Fry the wings for about 6-8 minutes, until they are deeply golden and have an internal temperature of 180°F (82°C).

Once all the wings are fried, transfer them to a large mixing bowl while still warm. Drizzle the reduced glaze generously over the wings and toss until each wing is thoroughly coated.