Cook napa cabbage leaves: Carefully peel the large outer leaves of the cabbage. Rinse the leaves well to remove dirt.
Bring a large pot of water to a boil. Add 3-4 leaves to the water and boil for 2 minutes to soften. Remove the leaves and place over a strainer to drain the water. Repeat with remaining cabbage leaves. Set aside to cool.
Make peanut sauce: Add medjool dates to a bowl and mash with a fork. Add peanut butter, coconut aminos, rice vinegar, garlic powder, and water. Mix until well combined, adding extra water if needed.
Make filling: Heat 1 tbsp of oil in a pan over medium heat. Add onion, carrots, shiitake mushrooms, and half the salt. Cook about 2 minutes until onions turn translucent. You want the veggies to still have some bite, so be wary not to overcook them.
Add tofu and lotus root (if using) and sprinkle with remaining salt, pepper, and five spice. Cook and stir frequently for 1 minute to cook off some of the liquid.
Cool filling: Transfer filling to a heat-safe bowl and set aside to cool for 10 minutes.
Add potato starch: Once the filling has cooled, add potato starch and mix well (it's easiest to use your hands). The filling should be slightly sticky and hold together when you squeeze a handful of it. If it's falling apart too easily, add more starch.
Shape filling: Divide the mixture into 12 equal parts. Form each into a cylindrical patty so they're easy to roll up in the cabbage leaves. Gently toss the patty back and forth between your hands a few times to remove air bubbles.
Make cabbage rolls: Place one cabbage leaf down on a large work surface/cutting board. Place a patty about 2 inches from the bottom of the leaf. Fold the bottom of the leaf over the patty. Tuck the sides of the leaf in and tightly roll up, making sure all the filling is covered and doesn't spill out (the technique is similar to rolling a burrito). Repeat with remaining leaves and filling.
Cook cabbage rolls: Heat remaining 1 tbsp of oil in a large pan over medium heat. Add cabbage rolls seam side down and cook 3-5 minutes on each side to brown.
Serve with peanut sauce and enjoy while still warm! Depending on your cabbage, the leaves may be stringy inside so I recommend cutting them into pieces to eat (as opposed to just biting the whole thing).
Notes
Napa Cabbage: Try to pick a big napa cabbage with large leaves. Use the outer leaves of the napa cabbage since the leaves get smaller as you move towards the center. If your cabbage leaves seem small, prepare 16 leaves instead.