Rinse the beef large intestine under cold water. Place it in a large bowl, add wheat flour and coarse salt, and rub thoroughly for 5-10 minutes to remove impurities and odor. Rinse well until water runs clear. Add vinegar and rub for another 2-3 minutes, then rinse thoroughly again. Pat dry with paper towels. Cut into bite-sized pieces if desired.
In a bowl, combine soy sauce, mirin, sesame oil, minced garlic, black pepper, and sugar. Add the cleaned beef large intestine and mix well to coat. Let it marinate for at least 30 minutes in the refrigerator, or up to a few hours for deeper flavor.
Peel and slice the onion into thick rings. Slice the green chili peppers diagonally. Peel garlic cloves and either leave whole or slice. Slice shiitake mushrooms. For the dipping sauce, combine soy sauce, vinegar, sugar, minced garlic, chopped green onion, toasted sesame seeds, and red chili flakes (optional) in a small bowl. Mix well.
Heat a grill pan or outdoor grill over medium-high heat. If using a regular pan, lightly brush with cooking oil. Place the marinated beef large intestine on the hot grill. Grill for about 15-20 minutes, turning occasionally, until golden brown and crispy on the outside, and thoroughly cooked. The beef large intestine will release a lot of fat, which will help it crisp up. During the last 5-7 minutes of grilling, add the onion, garlic cloves, green chili peppers, and shiitake mushrooms to the grill and cook until tender and slightly charred.
Transfer the grilled beef large intestine and vegetables to a serving platter. Serve immediately with the prepared dipping sauce.
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