Place all of the batter ingredients in the refrigerator at least 30 minutes ahead of cooking. I recommend measuring the dry ingredients into a bowl and chilling them in the freezer too. I would also use this time to soak/cook the rice.
To make the tendon sauce, pour 3 tbsp Japanese soy sauce (koikuchi shoyu), 3 tbsp sake, 4 tbsp mirin, 1 tbsp light brown sugar and 1 tsp dashi granules into a small saucepan. Bring to a boil over medium and let it bubble for until thickened like a syrup, about 3 minutes. Take it off the heat and set aside to cool.
Wash, dry and cut your tempura ingredients. Make shallow diagonal incisions on the bellies of 4 large shrimp to prevent curling. Cut off the stems and cut 2 eggplants in half lengthways. Trim the stems off 4 fresh shiitake mushrooms. Prepare a plate of flour for dusting.
Start heating a deep pot of cooking oil to 180 °C (356 °F) to 190 °C (374 °F). Once it's hot, take a mixing bowl and add 150 ml water and 1 egg. Whisk until foamy, scoop out the foam and add 100 ml carbonated water. Mix 30 g cornstarch and 150 g unbleached cake flour in a bowl, then sift it into the wet ingredients one-third at a time. Draw crosses in the mixture to combine without overmixing (lumps are okay). Add 3 ice cubes to chill it even more.
Dust your ingredients with a thin layer of flour, then dip them into the batter and place them straight into the oil. I recommend cooking each ingredient in separate batches for accurate cooking times. Shrimp, mushrooms and eggplants take 2-3 minutes, perilla leaves and nori will take about 30 seconds. Fry until crispy and a pale golden color. (If using root vegetables, cooking time depends on thickness and can range from 2-4 minutes.) Once cooked, drain on a wire rack.
When all of your ingredients are cooked, dip a whisk into the leftover batter and sprinkle it over the oil to make tempura flakes (tenkasu). Fry until golden and crispy, then scoop out with a mesh spoon and transfer to a sheet of kitchen paper to absorb the excess oil.
Divide 4 portions cooked Japanese short-grain rice into deep serving bowls, leaving some space at the top. Sprinkle with tempura flakes and drizzle with tendon sauce.
Arrange the tempura on top, then pour over the remaining sauce. Serve immediately and enjoy!
Notes
Mix the batter right before you fry: Gluten starts the moment flour meets water. Have the fillings and the oil ready first, then mix. If it warms up mid-fry, add ice.Dry the fillings, then dust them: Batter will not stick to a wet surface. Wipe each piece, dust it thinly, and knock the excess off. This is where most coatings peel.Judge the sauce by thickness: A thin film left on the back of a spoon is enough. If it runs off instead of clinging, simmer it over low heat for 3 minutes, stirring.Sauce the rice before the tempura goes on: Pour it only over the tempura and the rice underneath stays plain. Wet the rice lightly first, then stack the tempura on top.Avoid bleached cake flour: Avoid bleached or chlorinated cake flour, self-rising flour, and gluten-free blends, as they change the texture. For UK/AU readers, plain flour works. See flour guide.