Wrap tofu in kitchen paper, place in a microwave-safe container, and heat at 600W for 2 minutes. Drain excess water. Remove cod roe from its skin.

Boil water in a pot, add a pinch of salt, and blanch spinach starting from the stems until tender. Rinse under cold water, squeeze out excess water, and cut into 4–5cm pieces.

In a bowl, mash tofu with a spatula until smooth. Add cod roe, sugar, soy sauce, and ground sesame, and mix well.