In a medium bowl, sift together the flour, baking powder, custard powder, and tapioca starch. Set aside.
Set up a double boiler over medium heat. Add the eggs and sugar to the top bowl, whisking vigorously until the sugar is dissolved and the mixture has thickened slightly, about 5 minutes.
Add the water and evaporated milk to the egg mixture and stir to combine.
Slowly add the dry ingredients to egg mixture and mix until well combined.
Stir in the vanilla and vegetable oil.
Pour the batter through a fine-mesh strainer into a clean bowl to catch any lumps.
Cover the bowl with plastic wrap and let the batter rest in the refrigerator for at least 1 hour, or overnight.
Transfer the batter to a spouted liquid measuring cup for easy pouring.
Set an egg waffle machine and set to 400°F (200°C). Grease lightly with oil. Add about 1 cup of batter to the machine and cook for 2½ minutes, until crispy and slightly brown. Using a rubber spatula, transfer the waffle to a wire rack to cool slightly. To achieve a round shape, lay the waffle over a curved surface, such as a rolling pin, to cool. Repeat with the remaining batter.
Serve when the shell has cooled and become crisp, but is still slightly warm.
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