01 - Cut chicken breasts into thin strips measuring approximately 1/2 x 2 inches. Pat thoroughly dry with paper towels and season evenly with salt and pepper.
02 - In a mixing bowl, whisk together all-purpose flour, cornstarch, and baking powder until well combined.
03 - Lightly beat the egg in a separate bowl, then incorporate the ice-cold sparkling water.
04 - Pour the wet mixture into the dry ingredients. Stir briefly with chopsticks or a fork, leaving the batter slightly lumpy—avoid overmixing to maintain light texture.
05 - Heat vegetable oil in a deep pan or fryer to 350°F.
06 - Dip seasoned chicken strips into the batter, allowing excess to drip off.
07 - Carefully add battered chicken to hot oil in batches. Fry for 3-4 minutes until golden brown and crispy, turning once during cooking. Avoid overcrowding the pan.
08 - Transfer cooked chicken to a wire rack or paper towels to drain excess oil.
09 - Combine soy sauce, mirin, rice vinegar, sugar, and grated ginger in a small saucepan. Heat gently over low heat until sugar dissolves completely. Remove from heat and cool to room temperature.
10 - Arrange chicken tempura on a serving plate and serve immediately with the dipping sauce on the side.