Mix sushi vinegar, sugar, and salt into the rice thoroughly.
Shred the crab sticks along the grain and mix with mayonnaise and chopped cucumber.
Blanch the inari tofu skins in boiling water to remove excess oil, then squeeze out the moisture.
Fill each tofu skin with a suitable amount of rice and shape by hand.
Top the rice with the crab stick mayonnaise mixture.
Finish by topping with sesame seeds and dried seaweed flakes.