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Place kombu strips in large, dry saute pan set over medium-high heat. Toast until a bit of color appears on one side of the kombu pieces, then flip them over and toast until heated through (kombu will also become slightly flexible as it heats up).
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Remove from heat and allow to cool (kombu will become hard again once cooled).
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Break into 1-inch pieces and in batches grind in a (clean!) coffee or spice grinder.
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Will make roughly 1/4 cup.
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Store in a cool, dark cupboard.