Divide the 100 gr of chickpea flour into 2 dishes.
Put the soda/sparkling water in a bowl, slowly add 120 gr of chickpea flour, vinegar and (optionally, linseed oil), baking powder, salt, pepper and mix with the whisker to make a thick but smooth mixture.
With a pair of scissors, cut a nori sheet in half and then, into strips. Leave it aside.
Dip the mushrooms first in the chickpea flour (so that they stick better to the batter), then in the batter and finally, in the chickpea flour. Shake lightly to remove excessive flour.
Take a nori strip and stick it on one side of each mushroom. If it does not stick, dip the nori in the batter and then, place it on the mushroom.
Heat oil in a frying pan. The temperature of the oil must be 180°C (356 F), otherwise the mushrooms will either burn or boil.
When the oil is ready, fry them little by little so that the temperature does not drop.
Lower the temperature so that they do not burn. Fry them on both sides and remove any small pieces that remain in the pan.Place them on a dish with a paper towel to remove excessive oil. Serve with plenty of lemon, garlic and salad.