Cut bacon into bite-sized pieces and fry in a pan over medium heat until crispy. Remove and set aside.
In the same pan, add minced garlic and sauté briefly until fragrant.
Pour in dashi stock, light soy sauce, and mirin. Bring to a gentle simmer.
Add unsalted butter to the sauce and stir until fully melted and combined.
Gently fold in mentaiko roe into the warm butter sauce, stirring carefully to avoid breaking the roe.
Cook fresh udon noodles according to package instructions in boiling water until tender. Drain well.
Place cooked noodles in a serving bowl and pour the mentaiko butter sauce over them.
Top with blanched spinach, blanched carrot julienne, crispy bacon bits, and spring onion slices.
Garnish with nori strips, white sesame seeds, and a pinch of black pepper.
Serve immediately while the noodles are hot and the butter sauce is glossy.
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