1. On a work surface, spread the sushi rice over the entire nori sheet. 
2. Cut the nori sheet into four equal squares, then cut each square into two equal triangles, for a total of eight triangles. 
3. In a small bowl, whisk together the tempura flour and water until smooth and similar in texture to a thick crêpe batter. 
4. Dip each piece of nori in tempura batter, then coat with Panko breadcrumbs.
5. In a pot of oil or a deep fryer at 180°C (350°F), fry pieces of nori for about 2–3 minutes, until golden and crispy. Transfer to a paper towel and set aside.
6. In a bowl, prepare the tartare by combining the tuna, mayonnaise, sesame oil, and sea salt. 
7. Spread the cream cheese over four of the eight fried triangles. Garnish with baby lettuce, tuna tartare, and julienned apple and cabbage. 
8. Spread the foie gras over the four remaining triangles and close each sandwich. 

* Visit IGA.net/sushi for sushi rice directions.