Eggplant and Spam Tempura

4 long eggplant

1/2-1 can Spam

1 c flour

2 tsp baking powder

1/4 tsp salt

1 c cold water

oil for frying

Slice long eggplant into 1 1/2" slices (same as width of a piece of Spam). Eggplant can also be sliced into coins, 3/4-1" thick. Cut through middle of eggplant, but do not cut all the way through. Slice Spam into 1/4" thick slices. Cut Spam to fit into slits made in eggplant. Set aside. Heat 1 - 1 1/2" of oil to 375 degrees. Sift flour, baking powder, and salt. Add cold water and mix gently. Dip Spam/eggplant pieces into batter and fry until golden brown. Drain on paper towels.