Prepare the tempura batter by whisking together flour, cornstarch, baking powder, salt, black pepper, paprika, chili powder, and garlic powder in a bowl.
Add club soda and egg, then whisk until fully combined.
Heat vegetable oil in a deep frying pan to 350°F.
Dip one side of each nori square into the tempura batter, making sure to coat the edges as well.
Carefully place the nori in the hot oil, batter side down, and fry until crispy and golden.
Immediately fold the fried nori diagonally in half to create a taco shell shape, then let it drain on a wire rack. Repeat with remaining nori squares.