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1
Place the tofu blocks on a wire rack or a plate lined with kitchen towels. Set a second plate on top to apply gentle, even pressure. Drain for a minimum of 45 minutes, preferably 60. The goal is dry surfaces, not compressed texture. The blocks are ready when no further moisture weeps from beneath the weight and the exterior faces are visibly dry to the touch.
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2
Combine the dashi, usukuchi, and hon-mirin in a small saucepan in the ratio 8:1:1 (240 ml : 30 ml : 30 ml). Bring to a simmer over medium heat and taste: the broth must be noticeably seasoned but measurably lighter in intensity than a standard dipping tsuyu, as it will be diluted by moisture released from the tofu in the bowl. Hold at a gentle simmer until service.
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3
Heat the frying oil in a deep, heavy pan to 170–175 °C. Verify temperature with a pinch of katakuriko: dropped into the oil, it should immediately sizzle and rise to the surface. If it sinks, the oil is too cool; if it browns at once, the oil is too hot. Adjust before proceeding.
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4
Working one block at a time, press each drained tofu block gently into the katakuriko in the shallow tray, turning to coat all faces. Tap each block firmly to shed all excess starch. The coating that remains should be barely visible — a thin, almost transparent dusting. This is the step on which the dish lives or dies: too little starch and no crust forms; too much and the shell becomes heavy and gluey, obscuring the trembling interior the dish exists to present.
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5
Lower 2–3 tofu blocks at a time into the oil — no more, as each block's moisture release drops the oil temperature sharply. Fry until a thin, lightly translucent crust has set around the exterior and the blocks hold their shape when gently agitated with a slotted spoon, approximately 2–3 minutes. Remove and drain briefly on a rack.
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6
Grate the daikon and ginger separately and slice the negi immediately before plating — pre-grated daikon oxidises and sharpens unpleasantly. Place the fried tofu blocks in warmed shallow bowls. Set a small mound of oroshi daikon, a smaller mound of grated ginger, and a pinch of negi on top of each block. Place the katsuo hana last so that its movement in the rising heat is visible to the diner. Pour the hot ten-tsuyu broth at tableside. The dish must be eaten within 2–3 minutes: the broth migrates through the starch crust and the textural contrast that defines the preparation does not survive beyond this window.