The democratization of ubiquitous AI hinges on deploying sophisticated reasoning capabilities on resource-constrained devices. However, Small Language Models (SLMs) often face a "reasoning gap", particularly in non-English languages like Vietnamese, where they struggle to maintain coherent chains of thought. This paper investigates Test-Time Scaling strategies for the Qwen3-1.7B architecture within the context of Vietnamese Elementary Mathematics. We introduce Vi-S1K, a high-fidelity reasoning dataset localized via a Gemini 2.5 Flash-Lite powered pipeline, and Vi-Elementary-Bench, a dual-resource benchmark for rigorous evaluation. Using an LLM-as-a-Judge protocol, we reveal that the base model possesses robust latent knowledge (Accuracy: 4.05/5.00) but suffers from a severe "formatting gap" in communication. Supervised Fine-Tuning (SFT) acts as a critical "reasoning unlocker", yielding a 77% improvement in Explanation Quality and bridging the gap between raw calculation and pedagogical coherence. Furthermore, our analysis of prompting strategies uncovers a significant trade-off: structured frameworks like ReAct impose a "cognitive tax" on the 1.7B parameter capacity, degrading performance relative to pure Chain-of-Thought (CoT) combined with Self-Consistency. These findings establish a deployment hierarchy for SLMs, demonstrating that SFT combined with simplified test-time scaling is superior to complex agentic workflows for edge-based reasoning.