Prepare tofu and inari (fried tofu pouches), then remove any excess moisture.
Crumble the tofu, add oil to a pan, and sauté until any remaining moisture has evaporated.
Season the sautéed tofu with salt, vinegar, and sugar.
Open the fried tofu pouches (inari) for stuffing.
Fill each inari pouch with the seasoned tofu mixture.
Arrange the finished tofu inari sushi on a plate.