THE FIRST FEAST of the NEW YEAR

Black beans glistening with gold leaf; pink fish cake stuffed with a ruffly green shiso leaf and cream cheese; little cakes shaped like persimmons and peonies--these and other Japanese delicacies as exquisite as gems spilling from a treasure chest will cover the table at Grace Masuda’s home Saturday in the Naples area of Long Beach.

Masuda, a third-generation Japanese-American (sansei), works for days fashioning hundreds of dainty tidbits for her annual New Year’s party. She cuts carrots into tiny koi fish for the New Year’s soup. She strings sweetened black beans on pine needles for a ritual dish that symbolizes health and well-being and ties little bundles of food with seaweed or green onion strands. Then she carves turnips into feathery chrysanthemums, and fills the holes in slices of lotus root with tiny orange fish roe.

While most Japanese observe the new year Jan. 1, for the last seven years, Masuda has celebrated the following weekend.

“Since many of my friends were single and had other family obligations on New Year’s Day, I’ve always had my gatherings the Saturday following New Year’s,” she says. “I ask each of my friends to bring a Japanese dish, and I usually make about 15 dishes, which are often new Japanese recipes translated for me.”

Masuda’s interest in cooking is fueled by years of work in hotel catering. Most recently she assisted Christian Rassinoux, executive chef of the Ritz-Carlton Laguna Niguel, with administrative duties, event coordination and management of the kitchen staff. Now retired, she has even more time to orchestrate elaborate events such as the New Year’s party, which she starts planning a month in advance.

Some of the ornamental, bite-sized foods will be artfully arranged in a set of three lacquer boxes called ojubako. Tradition allots one box to foods that represent the sea, another to foods from the fields, the third to foods that represent the mountains.

Mochi (soft rice cakes made from glutinous rice) are essential to the celebration. They symbolize strength, health, wealth, good fortune and good harvest, Masuda says. Broiled mochi go into the soup, ozoni, which is the first dish tasted as the New Year arrives. Broiling makes the outside of the mochi crisp and the inner part meltingly tender.

Stacked mochi, real or simulated, decorate Japanese homes for New Year. The large mochi on the bottom represents the older generation and a strong foundation. The small mochi on top represents the new generation. Kombu (kelp) placed between is for happiness, and the tangerine that crowns the arrangement represents happiness and prosperity bestowed by one generation on the next.

Born in Los Angeles, Masuda inherited New Year’s traditions from her parents. They annually pounded out 100 pounds of mochi, which they gave to friends. When Masuda first went to Japan, she was surprised to learn that most women there don’t cook New Year’s dishes. They buy them ready-made. “It does take a lot of work,” she admits.

Those who do cook start a week before the holiday. “All the food has to be made in advance,” Masuda says. During the holiday, the women usually don’t cook for three days. “They have friends drop by, and they go visit friends. For the Japanese, New Year’s is more of a time to be with the family, to be with close friends.”

New Year’s requires not only special food but a fresh start. “It is traditional that the Japanese start the new year with their house all cleaned, their bills all paid. In Japan, the utility people would come to the door so you could pay your bills.” Masuda remembers that from the time she lived in Japan, years ago.

Raised in Fresno--the family moved there after being interned during World War II--Masuda recalls how she and her three sisters were required to scrub the walls of the family home. “I remember most of my New Year’s Eves were spent helping my mother to cook. My parents would have 60 people come, and we had 15 in the family, so we had to have plenty of food.”

This year, Masuda has invited about 25 friends in addition to family members. “The evening begins with a smooth ‘Golden Sake’ toast and cheer, followed with the traditional New Year’s soup. We then eat like there’s no tomorrow,” she says.

Straight sake is not popular with her friends so her husband, Ray Imatani, a surgeon, blends it with Grand Marnier, one teaspoon to a jigger of the rice wine.

Their home is a blend of East and West. A vintage wedding kimono hangs on the wall in the living room. A collection of chopsticks lies on a golden tray on the chest that serves as a coffee table. Japanese tea pots, wooden molds, fans and other objects stand in niches in the wall. A screen that once belonged to Masuda’s mother forms the backdrop for a striking, simple flower arrangement--Masuda is a student of Japanese floral design, ikebana.

A golden screen, ornamented with kimono fabric, decorates the wall in the dining room, just beyond the open kitchen.

Certain foods are mandatory for the new year, but each holiday Masuda adds a few nontraditional dishes. Contemporary innovations include shrimp coated with broken somen noodles and wrapped with a band of nori (dried seaweed), beef rolls that show a checkerboard design of julienned carrot and daikon at the edges and daikon slices folded over crab meat and tied with a strand of green onion. Except for the soup, the food is served cold, or at room temperature.

When she revisits Japan, Masuda brings back kitchen equipment such as bowls, cutters, even gold- and silver-flecked rice paper on which to place dainty cakes. The gold leaf that she will sprinkle over the black beans on pine needles comes from Kyoto. The gold, obviously, stands for wealth. The pine needles represent longevity and seasonal regeneration, she says. Only three beans are placed on each needle. Four is considered an unlucky number.

Masuda gets the pine needles from the backyard of her daughter, Lisa Okamoto, who lives in Aliso Viejo. If they are not stiff enough to penetrate the cooked beans, she guides them through with a metal needle.

The New Year’s party is not an isolated event. “My husband and I entertain a lot,” she says. Masuda records each dinner party, adding comments on the food and revisions. “I have thousands of recipes in my computer,” she says.

Not only does she cook for the new year, but she designs the invitations, organizes entertaining activities and arranges a group photo that will be sent to each guest.

The Japanese word for the new year celebration is oshogatsu, and the conventional greeting is, “Akemashite omedeto gozaimasu.” People sometimes shorten this to “akemashite,” Masuda says: “The rest is courtesy.”

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Sweet Rice Flour Chicken (Mochiko Chicken)

Active Work Time: 15 minutes * Total Preparation Time: 1 hour plus 4 hours marinating

This is not a traditional dish, but it’s one of the comfort foods many Japanese families serve. When this dish came out about 20 years ago, Grace Masuda began making it for her family’s New Year, and it’s become a regular dish.

1/2 cup soy sauce

1/2 cup mirin (sweet sake)

1/3 cup sugar

1 clove garlic, minced

1/4 teaspoon grated ginger root

6 boneless, skinless chicken breasts, about 1 1/2 pounds, cut in half lengthwise

2 eggs, beaten

1/4 cup milk

1/2 cup peanut oil

Combine the soy sauce, mirin, sugar, garlic and ginger root. Add the chicken, cover and marinate in the refrigerator 4 to 6 hours.

About 30 minutes before serving, combine the eggs and milk. Heat the oil in a large skillet over medium heat. Dip the chicken in the egg mixture, then in the sweet rice flour to coat. Fry the chicken until browned, 20 minutes.Cool slightly and cut diagonally into 1/4 inch-thick slices.

About 60 pieces. Each piece: 41 calories; 145 mg sodium; 17 mg cholesterol; 2 grams fat; 0 saturated fat; 2 grams carbohydrates; 4 grams protein; 0.05 gram fiber.

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Shrimp Crusted With Japanese Noodles

Active Work and Total Preparation Time: 30 minutes

Cut-up somen noodles make an unusual “breading” for shrimp. Buy the palest somen you can find.

4 cups oil, for deep frying

10 medium shrimp with tails on, shelled and deveined

1 tablespoon sake

Salt

1/4 cup cornstarch, sifted

2 egg yolks, lightly beaten

1/2 teaspoon water

2 ounces white somen noodles, broken into 1/4-inch pieces

10 (3 1/2x1/2-inch) strips dried seaweed

Heat the oil in a saucepan over medium heat.

Meanwhile, cut small slits along the inside of each shrimp so that they can be straightened. Cut the tips of the tails off and discard; squeeze any water from the shrimp using a paper towel. Dip each shrimp into sake. Sprinkle both sides with salt, then coat with the cornstarch, shaking off the excess.

Combine the egg yolks and water in a bowl. Dip each shrimp into the yolk mixture, then roll in the somen pieces, covering completely. Wrap a strip of seaweed around the middle of each shrimp. Secure the ends with a little of the yolk mixture.

When the oil has reached 350 degrees, add the shrimp and fry until brown, 1 to 2 minutes. Drain on paper towels. Serve immediately or at room temperature.

10 shrimp. Each shrimp: 152 calories; 177 mg sodium; 154 mg cholesterol; 7 grams fat; 1 gram saturated fat; 8 grams carbohydrates; 13 grams protein; 0.27 gram fiber.

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Crab Meat in Daikon Wrap

Active Work and Total Preparation Time: 45 minutes

1/2 pound fresh crab meat

1 tablespoon mayonnaise

1 tablespoon chives, minced

1/4 teaspoon sea salt

1/4 teaspoon white pepper

1/4 pound daikon, about 2 to 21/2 inches in diameter

Blanched chives or green onion tops, for tying

Combine the crab meat, mayonnaise, minced chives, salt and pepper in a bowl.

With a mandoline or slicer, cut the daikon into thin circles. Place 1 teaspoon of the crab mixture onto each daikon circle. Fold in half. Loop one chive or green onion top around the folded daikon and tie into a knot.

15 pieces. Each piece: 24 calories; 217 mg sodium; 9 mg cholesterol; 1 gram fat; 0 saturated fat; 1 gram carbohydrates; 3 grams protein; 0.14 gram fiber.

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New Year’s Soup (Ozoni)

Active Work and Total Preparation Time: 40 minutes

Traditionally, this is the first food many families eat, even at midnight on Dec. 31. This soup includes many symbolic foods. The pink part of the steamed fish cake (kamaboko) represents the rising sun of the Japan flag for patriotism, and the white part represents purity and honesty. The pounded rice cake (mochi) symbolizes happiness, wealth and good health. The spinach, chicken, shiitake, fish cake, lemon zest and seaweed can be prepared in advance, refrigerated in a large flat container and added immediately before serving the soup.

JAPANESE SOUP STOCK (DASHI)

1 (4-inch) square dried kelp (kombo)

5 cups cold water

1/2 cup flaked dried bonito (katsuobushi)

Wipe off the white powder on the kelp with a damp cloth. Cut 1/2-inch fringes along the edges. Place the water in a saucepan and add the kelp. Bring almost to a boil, uncovered, over medium heat. Remove the kelp. Bring the water to a boil again. Stir the flaked bonito into the pot. Let stand until the flakes settle to the bottom, about 2 to 3 minutes. Strain through a double thickness of damp cheesecloth or through a fine strainer. Makes 4 cups.

ASSEMBLY

1/4 bunch spinach or nappa cabbage leaves

1 boneless skinless chicken breast

3 dried shiitake mushrooms

5 fresh rice cakes (mochi)

10 pieces pink-edged steamed fish cake, cut into 1/4-inch slices

5 (1 1/4x1/8-inch) strips lemon zest, for garnish

Dried seaweed (nori), cut into 1/4-inch squares, for garnish

Blanch the spinach or nappa cabbage in boiling water. Rinse it in cold water, squeeze it dry, then cut into 1 1/2-inch lengths. Poach the chicken in water until cooked through, 8 to 10 minutes. Slice it into small pieces

Soften the mushrooms in water for 10 minutes. Remove the hard stems and discard, then slice the mushrooms.

Immediately before serving, broil the rice cakes until lightly browned. Heat the soup stock and spoon into individual bowls. To each serving, add some of the spinach, chicken and mushrooms and 1 rice cake. Then top with fish cake. Garnish with lemon zest and seaweed pieces.

5 servings. Each serving: 222 calories; 139 mg sodium; 37 mg cholesterol; 2 grams fat; 0 saturated fat; 33 grams carbohydrates; 17 grams protein; 1.26 grams fiber.

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Sweetened Black Soy Beans (Kuromame)

Active Work Time: 5 minutes

Total Preparation Time: 8 hours, 5 minutes plus 8 hours soaking

This is a must to serve on Japanese New Year. Black beans are a congratulatory dish and symbolize having an active, healthy life. If you have the time, serve them the traditional way, threaded on pine needles, which represent longevity and seasonal regeneration. If the pine needles are too fragile to pierce the beans, poke a hole with a needle or other thin sharp tool. Thread three beans on each pine needle, leaving space between the beans. Gently pile them on a platter to serve and sprinkle with gold leaf flakes as a garnish. Before threading, wash the pine needles with soap and rinse well.

1 pound dried black soy beans

2 cups sugar

1/4 teaspoon baking soda

1 tablespoon salt

1/4 cup soy sauce

Wash and soak the beans overnight in water to cover generously. Drain, reserving 4 cups of the soaking liquid. Place the beans in a Dutch oven or very large saucepan. Add the reserved liquid, the sugar, baking soda, salt and soy sauce. Bring to a boil. Remove the scum from the top and add 2 tablespoons of cold water. Cover and simmer over very low heat until the beans are tender, about 8 hours. Do not remove the lid during this process. Remove the pot from the heat and let the beans cool.

5 cups. Each tablespoon: 41 calories; 142 mg sodium; 0 cholesterol; 1 gram fat; 0 saturated fat; 6 grams carbohydrates; 2 grams protein; 0.01 gram fiber.

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Fish Cake Rolled in Nappa Leaves

Active Work and Total Preparation Time: 25 minutes

This is one of Grace Masuda’s modernized New Year’s foods.

8 to 10 nappa cabbage leaves

Salt

1 pink-edged fish cake

1/2 cup vinegar

1/2 cup sugar

Dash monosodium glutamate, optional

Blanch the cabbage in lightly salted boiling water until just softened, about 3 minutes, then immediately chill in cold water. Drain well and dry the leaves with paper towels or in a salad spinner. Remove the hard core.

Cut the fish cake lengthwise into halves or thirds, making sure that there is some pink in every piece. Slice into matchsticks.

On the bottom of a cabbage leaf, place a bundle of 10 slices. Roll up the leaf. If large leaves are used, tuck in the edges as you roll, like a burrito. If small leaves are used, allow the pink part of the fish cake to show at the sides. Continue until all the leaves are filled. Dry with a paper towel after rolling. Place the rolls, leaf tip side down, on a paper towel-lined platter, cover and refrigerate.

Combine the vinegar, sugar, 1 teaspoon of salt and the monosodium glutamate in a small bowl. Refrigerate.

To serve, diagonally slice the rolls made with large leaves and stand on a serving plate cut side up. Pour the dressing over the rolls.

20 pieces. Each piece: 25 calories; 142 mg sodium; 1 mg cholesterol; 0 fat; 0 saturated fat; 6 grams carbohydrates; 1 gram protein; 0.09 gram fiber.

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Beef-Vegetable Roll

Active Work and Total Preparation Time: 50 minutes

In Japanese markets, sliced beef for this dish is labeled yakiniku meat. It is thicker than meat cut for sukiyaki or shabu-shabu and easier to roll.

1 carrot

Salt

1/2 pound daikon

3/4 pound thinly sliced beef rib-eye (yakiniku)

1/4 cup soy sauce

1/4 cup sugar

1 teaspoon sake

1 clove garlic, minced

1/4 teaspoon grated ginger root

Cut the carrot into 3-by-1/4-inch sticks. Blanch in lightly salted boiling water until soft yet crisp, about 3 minutes. Drain and set aside.

Cut the daikon into sticks the same size as the carrots. Blanch in the same water until soft-crisp, about 1 minute.

Place 1 carrot stick and 1 daikon stick on the narrow end of a beef slice. Place a daikon stick on top of the first carrot stick and a carrot stick on top of the first daikon stick to give a checkerboard appearance from the side. Roll the beef around the vegetables, placing seam side down.

Combine the soy sauce, sugar, sake, garlic and ginger root in a large skillet over medium-low heat and cook until the sugar has dissolved, about 2 minutes.Add the meat rolls, seam side down. Cook, turning until all sides are cooked, 12 to 15 minutes. The seam side will take the longest, about 4 to 5 minutes.Cool.

Slice diagonally in half. Arrange on a platter with the diagonal cut on top.

10 rolls. Each roll: 125 calories; 457 mg sodium; 24 mg cholesterol; 7 grams fat; 3 grams saturated fat; 7 grams carbohydrates; 8 grams protein; 0.59 gram fiber.