Heat oil in a frying pan over medium-high heat.
While the oil is heating whisk together flour, garlic powder, salt, and pepper in a shallow bowl. Add water and mix until smooth.
Add part of the florets to the batter and toss to coat.
Fry in the oil (until golden brown). Continue until all the florets are coated and fried.
Make the sauce by adding chili sauce, sugar, soy sauce, and rice vinegar to a large skillet. Heat until warmed through and sugar is dissolved, then toss florets in the sauce.