Julienne the cucumber and carrot.
Drain oil from the tuna using a sieve, then mix with mayonnaise, salt, and pepper.
Blanch the tofu skin in boiling water and remove excess moisture.
Lay the seaweed sheet flat on a cutting board and evenly spread rice over it.
Place cucumber, carrot, tuna, and tofu skin on top of the rice.
Roll the kimbap tightly with the seaweed.
Cut into bite-sized pieces.