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1
Bring a generous volume of water to a full boil. Add the halved abura-age pieces and blanch for 2 minutes, turning once. This removes surface frying oil that would otherwise render the finished pouch greasy and heavy. Drain and press each piece gently between the palms — firm enough to expel water, not so hard as to compress and weaken the cell structure. The pieces should feel damp but not wet, and hold their shape without cracking.
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2
Combine the dashi, soy sauce, mirin, and sugar in a wide, shallow pan. Bring to a simmer, add the blanched abura-age in a single layer, and cover with a drop lid (otoshibuta) or a circle of baking paper pressed directly to the surface. Simmer covered for 20 minutes, then remove the lid and continue simmering for a further 10 minutes to reduce the liquid and glaze the surface. This step is where the dish lives or dies: the abura-age must absorb the simmering liquid deeply enough that every bite carries the concentrated sweet-salty character — under-simmered pouches will taste bland against the seasoned rice, and no subsequent step can correct the shortfall. The liquid should be nearly entirely absorbed; the surface of each piece should carry a visible gloss from the reduced sugars.
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3
While the abura-age simmers, dissolve the sugar and salt into the rice vinegar over gentle heat to make the awasezu. Turn the hot cooked rice into a wide, flat non-reactive vessel. Pour the awasezu evenly over the rice and fold through using a wooden paddle with broad, cutting strokes — do not stir, which breaks the grains. Fan the rice as you fold to cool it rapidly. The shari is ready when it is body-warm, glossy, and each grain is separate and lightly coated.
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4
If using Kansai-style inclusions, fold the diced simmered shiitake, toasted sesame, and chopped pickled ginger through the warm shari now, distributing evenly before the rice cools further.
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5
Remove the abura-age from the pan while still warm — warm pouches are significantly more elastic and resist tearing. Roll each piece firmly once with a rolling pin or the base of a sake bottle to loosen the sealed inner layers. Starting from the cut edge, ease the two layers apart with a finger, working steadily around the interior until a full open pouch is formed. A successfully opened pouch should be intact on three sides, open on one, and offer no resistance to a cupped hand pressed gently inside.
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6
Wet the hands lightly. Shape a portion of shari — enough to fill the pouch comfortably without strain — into a rounded oval. Tuck it into the warm pouch. The fill is correctly judged when the pouch holds its shape without bulging at the seams and the rice-to-tofu ratio feels balanced in the hand: neither a collapsed shell nor a drum-tight package. For Kanto style, fold the open edge inward and under to seal. For Kansai style, fold the open edge outward to form a visible rim, leaving the rice exposed at the top.
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7
Arrange the finished inari zushi on a flat tray and cover loosely with plastic wrap. If serving within four hours, room temperature is correct — the vinegar in the rice and the sugar concentration in the abura-age provide sufficient stability. The surface of each pouch should remain soft and glossy; any drying or toughening of the tofu skin indicates inadequate covering.