Bring a large pot of water to a boil. Fill a separate bowl with ice water.
Blanch the cabbage leaves in the boiling water for 30 seconds, then immediately transfer them to the ice water to stop cooking.
Drain and pat dry with a clean towel.
In a large bowl, mix ground pork, shiitake mushrooms, water chestnuts, shredded carrots, Marukan Yuzu Ponzu, shallot, ginger, garlic, sesame oil, salt, and white pepper. Stir until well combined.
Lay a cabbage leaf flat and place about 3 tablespoons of filling near the base.
Fold in the sides and roll up tightly like a burrito. Repeat with the remaining leaves and filling.
Lightly spray a steamer basket with avocado oil spray. (If using a bamboo steamer, line with parchment that has been punched with many holes, then spray with oil.)
Arrange the rolls seam-side down in the basket, ensuring they do not touch.
Steam over boiling water for 12 - 15 minutes, or until the pork is fully cooked (should be 165°F on an instant-read thermometer.
While the rolls are steaming, make the sauce. In a small bowl, whisk together Marukan Yuzu Ponzu, chili crisp, maple syrup, and sesame oil
Carefully transfer the cabbage rolls to a serving plate. Serve hot with the dipping sauce on the side.