Step 1: Heat the Oil - In a medium pot, pour in enough vegetable oil to reach about 3 inches deep, and heat it to 350°F over medium heat.

Step 2: Prepare the Filling - Combine the softened cream cheese, thinly sliced scallions, and garlic powder in a mixing bowl and blend until smooth.

Step 3: Assemble the Rangoons - Place about 1 teaspoon of the filling in the center of each wrapper, brush edges with water, fold, and pinch to seal.

Step 4: Fry the Rangoons - Carefully drop a few assembled rangoons into the hot oil and fry for about 3-4 minutes until golden brown.

Step 5: Drain and Serve - Remove from oil, drain on paper towels, let cool slightly, and serve with sweet and sour sauce.