Place rice and water in a large saucepan. Cover with lid and bring to boil over a high heat. Boil for 2 minutes. Reduce heat to low and cook for a further 10 minutes, or until water is absorbed. Remove from the heat and stand, covered for 15 minutes.
Spread rice onto a large tray and drizzle with seasoning. Stir to combine. Set aside, stirring occasionally, to cool at room temperature. Meanwhile, cut 4 Qukes®, each into six equal lengths (you need 24 lengths).
Place 1 sheet of nori, rough-side up, on a damp bamboo sushi mat, with one short side closest to you. Using wet fingers, press 3/4 cup of rice over nori, leaving a ½ cm border at the opposite short end.
Drizzle the short end closest to you, with mayonnaise. Top with avocado and 3 lengths of Qukes®. Use a bamboo mat to tightly roll up, enclosing the filling. Remove the mat and cut into four equal lengths. Repeat with remaining nori, rice, mayonnaise, avocado and Qukes®.
To make the dipping sauce, combine all ingredients in a serving bowl. Serve nori rolls with dipping sauce.