Cut the nori seaweed sheets into a circle, depending on the size you want.
In a mixing bowl, combine Tempura Batter Mix with cold water. Mix until even.
Heat oil in pot. Dip the nori sheets one by one into the batter, coating one side only. When the oil is hot enough, quickly and gently drop the battered nori sheet onto hot oil. Allow to fry for 1-2 minutes and flip to fry the other side for another 30 seconds. Fry until crispy, but not too brittle. Remove from heat and allow oil to drip away.
Using tongs or chopsticks, gently fold the fried taco shell into a taco shell shape and let cool. Be careful not to burn yourself!
Repeat steps for other nori seaweed sheets.
Topping (Spicy Salmon / Tuna)
Mix all ingredients for Topping in a mixing bowl until evenly coated. Put aside until ready to assemble.
Cook Sushi Rice as per instructions.
Once cooked, mix all ingredients for Sushi Rice with cooked rice. Allow rice to cool slightly before assembling.
Once ready, take taco shell and put some sushi rice inside the taco at its base.
Carefully add Spicy Salmon / Tuna mixture into the taco.