Sauce:
1/2 cup mirin
1/4 cup low-sodium soy sauce
1/4 cup rice vinegar
2 teaspoons minced and seeded serrano peppers
1 Tablespoon minced green onion or chives

Tempura Cod Bites:
1 pound Alaska Cod fillets, fresh, thawed or frozen
1/3 cup mayonnaise
1/4 teaspoon cayenne pepper, if desired
2 teaspoons lime juice
Salt and pepper, to taste
1/4 to 1/3 cup panko bread crumbs
1/4 cup furikake (shredded nori and seasonings), if desired
3/4 cup tempura (dry batter)
Ice cold water, as needed
Peanut or canola oil, for frying

Mix sauce ingredients together; set aside.

Fill a large sauté pan or stockpot with enough water to cover seafood; bring to a simmer.  Rinse any ice glaze from frozen Alaska Cod under cold water.  Turn off heat and gently add seafood to water; return heat to a simmer.  Once simmering, cover pan tightly and cook 4 to 5 minutes for frozen seafood or 2 minutes for fresh/thawed fish.  Turn off heat and let seafood rest in liquid for 5 minutes, or until seafood is opaque throughout.  Remove cod from water; cool slightly and flake into small pieces.

Add enough oil to a fryer or deep, heavy saucepot to at least 3 inches deep; heat to 350oF.  Mix together cod flakes, mayonnaise, cayenne, lime juice, salt and pepper.  Gently fold in panko; scoop mixture by tablespoon into balls.  Roll balls in furikake, if desired.  Mix tempura and enough cold water (as directed on package) to make batter.  Mix just until slightly lumpy.  Dip balls into batter to lightly coat, removing excess as needed.  Fry, in batches, for 3 to 5 minutes until deep golden brown.  Serve cod bites with dipping sauce.

Variation: Alaska Cod can be poached, steamed, baked or sautéed until opaque throughout; cool slightly before breaking into small flakes.