1. Peel ginger with grater. Shred green onion. Wipe dry sanma with kitchen paper. Cut sanma into pieces.
2. Mix mirin with tsuyu as sauce. Put the sauce on plate, then put in ginger and green onion.
3. Put sanma into batter mix. Put sanma in heat oil, and semi deep fry for both sides to be golden. Absorb excess oil with kitchen paper. Put in green onion.