Cut the tofu into bite-sized cubes.
Remove the membrane from the pollock roe and separate only the eggs.
Slice the cucumber thinly into strips.
Julienne the carrot and set aside.
Add oil to a pan and fry the tofu until golden brown.
Place the tofu, pollock roe, cucumber, and carrot on top of the rice.
Finish with a drizzle of sesame oil and sprinkle seaweed flakes.