Imagawa-yaki

Sift all-purpose flour and baking powder into a large bowl. Add granulated sugar and whisk to combine thoroughly.

In a separate bowl, whisk the egg, milk, mirin, and usukuchi soy sauce until they are well combined.

Gradually pour the wet ingredients into the dry ingredients, whisking gently until a smooth batter forms. Be careful not to overmix. Allow the batter to rest for 15 minutes at room temperature.