• Step 1: Cook the sushi rice according to package instructions. Transfer to a large bowl and stir in the rice vinegar, sugar, and salt. Cover and set aside to cool.
• Step 2: In a shallow bowl, combine the flour and beaten egg. In a separate bowl, place the panko breadcrumbs. Dip the shrimp in the flour mixture, then in the panko, coating them evenly.
• Step 3: In a large, heavy-bottomed pan or Dutch oven, heat 2-3 inches of vegetable oil to 350°F. Fry the coated shrimp in batches for 2-3 minutes until golden brown and crispy. Drain on a paper towel-lined plate.
• Step 4: Lay a sheet of nori on a bamboo sushi mat. Spread about 3/4 cup of the prepared sushi rice evenly over the nori, leaving a 1-inch border on one side.
• Step 5: Arrange 2-3 pieces of tempura shrimp, julienned cucumber, and sliced avocado in a horizontal line across the center of the rice. Carefully roll the sushi, using the mat to help you, until you reach the empty border. Moisten the border with water and seal the roll.
• Step 6: Repeat steps 4 and 5 with the remaining ingredients to make 4 sushi rolls.
• Step 7: Using a sharp knife, slice each roll into 6-8 pieces. Serve immediately with soy sauce and wasabi on the side.