Instructions: Cut nori into 6 narrow strips of equal size (only 4 strips are used). Place a strip of nori on a clean work surface. Place two shiso leaves at one end. Top leaves with a heaping tablespoon of sea urchin roe, and roll up in the nori to enclose. Dab the end of the nori with a drop of tempura batter to seal. Repeat process with the remaining 3 strips of nori. Coat each roll lightly with flour.

Make the Tempura Batter: Fill a glass measuring cup with the ice water. Add egg yolk, and mix well. Pour 1 cup into a small bowl; discard remaining water. Whisk flour into egg-and-water mixture until just combined. The batter should not be smooth but a little lumpy. (

Makes about 1 1/2 cups)

Heat 3 inches oil in a deep pot to 350 degrees, using a deep-fry thermometer. Dip the rolls in the tempura batter to cover. Fry until crisp, about 3 minutes.

Serve immediately with salt, pepper, and lemon or lime halves on the side.

This recipe yields 4 servings

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