First, prepare the tamagoyaki. In a small bowl, combine the egg, sake or water, mirin, and a pinch of salt. Lightly oil a small frying pan and heat to medium heat. Once the pan is hot, pour the egg mixture in the pan and tilt the pan to spread the egg thinly and evenly. When the egg is about halfway cooked, carefully start to roll from one side to the opposite side using a spatula. Remove the tamagoyaki from the pan and slice vertically, creating two strips about 1cm in thickness each, and set aside.
Prepare your tuna and salmon in a similar size. Their lengths should be about the same and also about 1cm in thickness.
On a sushi mat (if you have one), lay down one sheet of nori seaweed shiny side down. Spread half of the sushi rice evenly on the sheet of nori, leaving a space at the top about 3cm wide.
Lay down one leaf of lettuce to cover all the rice. If the lettuce won’t lie flat, you can flatten it by rolling with a rolling pin or by using the heel of your palm.
Slightly below the center of the lettuce, lay down the strip of salmon. Directly above the salmon, spoon on about half of the ikura in a 1cm wide row. Below the salmon, lay down the strip of tuna. You can also place it on top of the salmon, but I found it a bit easier for me to roll when arranged like this. Finally, place one of the strips of tamagoyaki onto the ikura. How you wish to arrange is completely up to you, so feel free to do what works best for you.
Roll tightly from the front, slightly pressing to keep the ingredients in place. Let rest for a few minutes before cutting the sushi into 1cm slices.
Repeat steps 3-6 to make another kaisen makizushi in the same way, and the kaisen makizushi is done! 完成です!