Batter Preparation: Mix wheat flour, oil, potato starch, and water in equal proportions (1:1 ratio).
Breadcrumb Preparation: Toast white bread in the oven until crispy, then lightly blend it in a blender; alternatively, you can use store-bought breadcrumbs as a substitute.
Cooking Instructions: Slightly thaw the golden cuttlefish tempura, coat it with batter, then cover it with breadcrumbs. Fry over low heat for about 5–10 minutes. Once fully cooked, place it on a plate and serve.