Have all your vegetables and meat ready to go and the oil preheated before making this batter. The key to light, crisp tempura is a very light hand when mixing the batter and keeping it very cold. Some cooks even place the bowl of tempura batter in an ice water bath to keep it chilled. Please read about Deep-Frying.
Heat to 365°F, or as directed in specific recipes, in a deep-fryer, deep heavy pot, or Dutch oven:
Spread on a plate and set aside:
Whisk together in a medium bowl:
Combine in a large bowl:
Add the cake flour/cornstarch mixture all at once to the club soda and gently mix in (do not use a whisk—a fork or a few chopsticks are ideal) as quickly but gently as possible. There will still be lumps in the batter and some undissolved bits of flour—this is what you want.
To fry, follow the directions in the specific recipe. Or, for a general procedure, pat the food dry. Dredge 3 to 4 pieces of food in the reserved cake flour, then dip in the batter and immediately place in the hot oil. Do not crowd the pot. Fry in batches until golden and crisp, then drain on a rack or on paper towels.