Prepare seaweed for gimbap and keto rice (cauliflower rice or tofu rice).
Remove the skin from the pollock roe and use only the insides.
Drain the tuna, then mix it with mayonnaise, wasabi, salt, and pepper.
Spread the keto rice thinly over the seaweed.
Place pollock roe and tuna mayo on top of the rice.
Roll the gimbap tightly using a bamboo mat.
Slice into bite-size pieces to serve.