Cut tofu and inari (fried tofu pockets) into bite-sized pieces.
Wrap tofu in a paper towel to remove excess moisture.
Heat cooking oil in a pan and grill tofu until golden brown.
Mix sushi vinegar, sugar, and salt with cooked rice.
Fill inari pockets with the seasoned rice.
Place grilled tofu on top of the inari sushi.
Serve with soy sauce, sesame seeds, nori flakes, or other toppings as desired.