In a medium bowl, whisk together the plain flour (60g), cornflour (30g) and baking powder (½ tsp). Gradually whisk in the ice-cold water (180ml) until you have a smooth, thin batter.
Pat 2 medium soft-shell crabs (cleaned) dry on kitchen paper. Pour about 1 litre of vegetable oil into a deep pan or fryer to come 5cm up the sides and heat to 180–190°C. Dip each crab into the batter, letting any excess drip off, then fry for 3–4 minutes on each side until golden and crisp. Drain on a wire rack.
In a small bowl, stir together the mayonnaise (60ml) and Sriracha sauce (1½ tbsp) until smooth.
Divide the cooked sushi rice into four equal portions (about 100g each). Lay one sheet of nori, shiny side down, on a bamboo sushi mat. Wet your hands and spread a portion of rice evenly over the nori, leaving a 1cm border at the far edge. Turn the sheet over so the rice is on the underside. Place half a fried crab, a quarter of the cucumber and half an avocado across the centre. Drizzle over some spicy mayo, then roll tightly with the mat, applying gentle pressure.
Dip a sharp knife in water and slice each roll into 6–8 pieces. Arrange on a platter, sprinkle over the toasted sesame seeds (1 tbsp) and serve immediately with soy sauce, pickled ginger and wasabi.