Mix rice with vinegar, sugar, and salt evenly.
Wrap tofu in a paper towel to remove moisture, then finely chop.
Sauté the chopped tofu in a pan with a little salt until the moisture evaporates.
Mix the sautéed tofu with the rice.
Blanch inari (fried tofu pouches) in boiling water, then squeeze out the excess water thoroughly.
Take an appropriate amount of the rice and tofu mixture and stuff it into the inari pouches.
Shape and arrange on a plate.