Vegan Vegetable Tempura

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1. 1Step 1: For the dipping sauce: Combine kelp and shiitake mushroom in a small bowl. Add 1 cup cold water and allow to soak for 3 hours. Strain and set the clear, amber liquid aside; discard kelp and mushroom.
2. 2Step 2: Pour mirin and light-colored soy sauce in a small pot over medium-high heat, and bring to a boil. Add 1/2 cup of the soaking liquid from the kelp and mushroom. Remove from heat, and set aside.
3. 3Step 3: In a separate bowl, mix the daikon and ginger; set aside.
4. 4Step 4: For the tempura: Pour oil into a large wok or pot so that the oil is two inches deep. Heat over medium-high heat until oil is 350 degrees.
5. 5Step 5: Set aside a baking sheet with a rack lined with paper towels, and a small long-handled fine-meshed strainer for removing excess fried batter.
6. 6Step 6: Pour 1 cup ice-cold water into a medium bowl. Add 1 cup plus 2 tablespoons cake flour, and whisk to blend lightly.
7. 7Step 7: Place about 1/2 cup cake flour into another bowl. Dip each slice of vegetable into dry flour, shake off excess, and then dip each slice of vegetable into the batter.
8. 8Step 8: Fry the vegetables in batches to be sure they are not crowded. Place 4 to 5 vegetable pieces in the oil and fry, turning once or twice, until golden and crisp, 2 to 2 1/2 minutes.
9. 9Step 9: Using the long-handled strainer, remove excess bits of fried batter to keep the oil clean. Transfer to the baking sheet to drain. Continue until all the vegetables are fried.
10. 10Step 10: To serve, place a paper napkin in the center of a platter, and arrange the vegetables on the platter.
11. 11Step 11: Pour off excess moisture from grated daikon and grated ginger. Place daikon and ginger mixture in the center of the dipping sauce, arranged as a little pointed mound. Serve tempura with dipping sauce.