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1
Place the gomame in a dry pan over a medium-low heat. Toast, shaking the pan frequently, until the sardines are fragrant and completely crisp throughout. Test by snapping one: it should break cleanly and without resistance. Any bend or flex means residual moisture remains — continue toasting. Remove from the pan and set aside.
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2
In the same pan, combine the soy sauce, mirin, sake, and sugar. Bring to a simmer over medium heat, stirring to dissolve the sugar. Reduce without stirring until, when a spoon is lifted from the liquid, it falls in fine threads rather than drops. This is the correct sugar concentration for an even glaze.
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3
This is where the dish lives or dies. Add the toasted gomame to the syrup and toss rapidly to coat every sardine evenly. Work continuously for no more than 30 seconds. If the syrup was under-reduced, the tazukuri will remain sticky and will clump in the osechi box; if over-reduced, the coating will caramelise to bitterness in this final stage. The coating is correct when it turns tacky and then begins to firm on the sardines.
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4
Immediately turn the coated sardines onto a clean sheet or tray, spreading them in a single layer. Scatter the toasted sesame seeds over at once. Before the coating fully sets, separate any clumps with chopsticks or a fork. Allow to cool completely undisturbed. The finished tazukuri should have a glossy, brittle coating that produces a clean snap when broken.