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1
Bring water or dashi to a rolling boil in a large pot; add sea salt.
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2
Add soba noodles, stir gently to separate, return to a boil; cook uncovered 3–4 minutes until al dente (test for doneness by tasting).
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3
Drain noodles in a colander, rinse under cold running water with gentle agitation for 10 seconds; drain thoroughly.
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4
Divide hot broth between two bowls, add mirin and soy sauce, stir to combine.
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5
Place noodles into each bowl, arrange nori strips, green onion slices, and sesame seeds on top.
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6
Serve immediately at table; according to tradition, consume noodles in one long slurp for good luck in the coming year.