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1
Bring a generous quantity of water to a full boil. Submerge the abura-age pieces for 30 seconds, then drain and press gently between a clean cloth or paper towelling to remove surface oil. The blanched pouches should feel noticeably less greasy to the touch.
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2
Halve each blanched piece of abura-age crosswise. Using a chopstick, roll firmly but slowly along the face of each half-pouch to loosen the interior layers. Ease open the cut end with a fingertip to form a pocket. The pouch must open fully without tearing — an intact, unbroken pocket is the prerequisite for clean stuffing.
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3
Combine the dashi, soy sauce, mirin, and sugar in a wide, shallow pan. Add the opened pouches in a single layer and bring to a simmer. Cook over moderate heat, turning occasionally, until the liquid is completely absorbed and the pouches are glossy and deeply coloured. This step is where the dish lives or dies: under-seasoned pouches produce inari-zushi with correct texture but none of the sweet-savoury character that defines the preparation; the simmering liquid must be fully absorbed, not merely reduced around the pouches.
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4
Season the cooked rice with the combined rice vinegar, sugar, and salt, folding with a cutting motion and fanning to cool. The shari should reach room temperature before stuffing — neither warm nor cold. It should hold its shape when pressed but not feel dense or compacted.
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5
Take a portion of shari (approximately 40 g) and form it into a loose oval. Ease it into a seasoned pouch until the pouch is filled to roughly 70% capacity. The rice should form a gentle mound at the open edge — visible but not straining the seams. Fold the open edge inward or leave it lightly gathered. The finished inari-zushi should yield to gentle pressure without splitting.
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6
Arrange the stuffed pouches on a platter. Inari-zushi is served at room temperature; the flavour contrast between sweet-soy pouch and vinegared rice is most pronounced at this temperature. The exterior of each pouch should be yielding and slightly tacky; the overall impression should be of balanced sweet and acid.