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Cook and season the sushi rice with sushi vinegar, then let it cool to room temperature.
Using a round cutter or bowl, cut the nori sheets into circles.
In a bowl, combine the flour, cornstarch, and enough water to make a smooth slurry. Place the panko breadcrumbs in a separate bowl.
Spread a layer of sushi rice over one half of each nori circle.
Dip the plain half of the nori into the flour slurry, then coat it with the panko breadcrumbs.
Heat oil in a pan and carefully fry the nori. As it cooks, gently fold it into a taco shape using tongs. Continue frying until the panko is golden brown and crispy.
Transfer to a paper towel-lined plate.
Fill each crispy taco with cucumber slices, avocado, cream cheese, and sashimi-grade salmon.
Finish with a drizzle of sriracha mayo and eel sauce, then sprinkle with furikake.
Serve immediately and enjoy while the taco shells are crispy!