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 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 3 minutes before removing from the heat and setting 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, whisk 150 ml water and 1 egg in a bowl until foamy. Scoop out the foam and add 100 ml carbonated water. Mix 30 g cornstarch and 150 g 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 further.
Dust your ingredients with a light 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. Fry until golden and crispy, then scoop out with a mesh spoon and transfer to a sheet of kitchen paper to absorb excess oil.
Divide 4 portions cooked Japanese short-grain rice into deep serving bowls, sprinkle the tops with tempura flakes and tendon sauce.
Arrange the tempura on top, then pour over the remaining sauce.