For the squid tempura, place the vegetable oil into a deep, heavy-bottomed saucepan and heat until a small cube of bread sizzles and turns golden when dropped into it. (CAUTION: hot oil can be dangerous. Do not leave unattended.)
Place the flour into a large mixing bowl and whisk in enough sparkling water to make a batter the consistency of double cream.
Dip the squid rings into the batter to coat, shake off any excess and carefully place into the hot oil. Deep fry for 3-4 minutes, or until golden-brown. Remove from the oil with a slotted spoon and drain on kitchen paper, then sprinkle with sea salt.
For the citrus rice, place the hot rice into a large bowl and stir in the lime zest and juice and the coriander.
Lightly oil a ramekin, place the rice mixture into the ramekin and press down slightly.
To serve, turn the rice out onto a serving plate, top with the tempura squid and garnish with lime wedges and fresh coriander.