Peel and thinly slice the lotus root, then soak it in vinegar water.
Blanch the lotus root in boiling water for 2 to 3 minutes, then rinse with cold water.
Prepare a bowl with the blanched lotus root, carrot, and onion.
Mix perilla seed powder, mayonnaise, salt, vinegar, and sugar to make the dressing.
Combine the vegetables and dressing evenly.
Place in a bowl, drizzle a little perilla oil, and finish.