Combine sugar, mirin, rice vinegar, soy sauce, and water in a small saucepan. Add the sliced kombu and stir to submerge.
Bring to a gentle boil, then reduce to a low simmer. Stir every few minutes and cook until all the liquid has reduced away and the kombu is glossy — about 30–40 minutes. Let cool in the pot.
Spread the cooled kombu in a single loose layer on a parchment-lined baking sheet. Place in a cold oven, set to 100°C (212°F), and bake for 25–30 minutes. Longer = crispier.
Let cool completely on the tray — the kombu firms up further as it cools.
Drop the cooled kombu into a resealable bag with 1 tsp unrefined cane sugar and 1/3 tsp finishing salt. Seal with a bit of air trapped in and shake gently until every strip is dusted.
Store sealed at room temperature for up to 4 weeks, or in the fridge for 2 months. Use over rice, in onigiri, tossed with cucumber, or crumbled over pasta and salads.