Place the potatoes in a pot and cover with water. Bring to a boil, cover and cook for 10 to 15 minutes on low heat, until tender. Drain well. Purée until smooth.
Meanwhile, heat sesame oil on medium heat in a large pan. Sauté the onion and ground beef for 4 to 5 minutes, sepa-rating the meat using a wooden spoon, until no longer pink.
Off the heat, add the mashed potatoes in the pan. Salt and pepper, and stir. Pour the mix into a large bowl. Let cool in the refrigerator for 30 minutes.
Meanwhile, prepare three deep dishes. In the first, place the flour. In the second, beat the eggs. In the third, place the Haiku Panko.
Shape twelve patties by using 60 to 80 ml (from ¼ to ¹⁄³ cup) of the potato/meat mix for each.
Dredge the patties in the flour and shake off the excess. Dip them in the beaten eggs, and then coat them with the panko.
In a fryer or large pan, heat the canola oil until it reaches a temperature of 180 °C (350 °F) on a food thermometer.
If using a pan, watch the cooking process closely to avoid flare ups.
Fry a few patties at a time on all sides for 4 to 5 minutes, until golden. Blot excess oil with a paper towel.
In a small saucepan, combine ingredients for the sauce. Heat for 3 to 5 minutes on medium heat while stirring.
Serve patties with the sauce.