01 - Pour vegetable oil into a deep fryer or large heavy-bottomed pot and heat to 350°F (180°C).
02 - Add the all-purpose flour, cornstarch, and salt to a mixing bowl and whisk to combine.
03 - In a separate bowl, gently beat the egg and blend in ice-cold sparkling water.
04 - Pour the wet mixture into the bowl with dry ingredients and stir briefly to form a lumpy batter; do not overmix.
05 - Pat the pumpkin fries dry thoroughly with paper towels to prevent excess moisture.
06 - Coat the pumpkin pieces in the tempura batter, ensuring excess drips off.
07 - Working in batches, fry the battered pumpkin for 3 to 4 minutes, turning as needed, until golden and crisp.
08 - Remove the fries with a slotted spoon and transfer to paper towels to drain; immediately sprinkle with sea salt.
09 - Serve hot with your preferred dipping sauce for optimal texture.