Velvet the beef. Toss the sliced flank steak with the baking soda, 1 tablespoon soy sauce, Shaoxing wine and cornstarch until every piece is coated and a little tacky. Let it sit 15 minutes while you prep everything else. This is what keeps lean flank tender instead of chewy.
Toast the cumin. Set a dry wok or heavy skillet over medium heat and add the whole cumin seeds and Sichuan peppercorns if using. Swirl for about 45 seconds until fragrant and just starting to darken, then tip them onto a plate so they stop cooking. Toasting whole cumin first is the difference between fragrant and dusty.
Sear the beef. Crank the heat to high and add 1 tablespoon of the oil. When it shimmers and just starts to smoke, lay half the beef out in a single layer. Leave it undisturbed for 1 minute to build a hard sear, then stir fry 1 minute more until browned but not fully cooked, and scoop it out. Repeat with the second batch. Cooking in two batches keeps the pan hot so the beef chars instead of stewing.
Fry the aromatics. Add the last tablespoon of oil, then the onion, garlic, ginger and dried chilies. Stir fry 90 seconds until the onion is streaked with color but still has crunch.
Bring it together. Return the beef and any resting juices to the pan. Add the toasted cumin, ground cumin, chili flakes, sugar, the second tablespoon of soy sauce and the salt. Toss hard over high heat for 1 to 2 minutes until the beef is coated and everything smells strongly of cumin.
Finish. Kill the heat, fold in the scallions and cilantro, and taste for salt. Serve straight away over rice or on its own.