In a medium mixing bowl, combine the matcha powder, hot water, and granulated sugar. Stir gently to help dissolve the sugar and matcha.
Using a hand mixer or a whisk, whip the mixture vigorously until it transforms into a thick, frothy foam that lightens in color. This should take approximately 3-5 minutes with an electric mixer, or 8-10 minutes by hand.
While continuing to whip, sprinkle in a pinch of fine sea salt.
Prepare a serving glass by filling it halfway with your choice of milk. If you prefer an iced version, add a few ice cubes at this stage.
Carefully spoon the whipped matcha mixture on top of the milk, creating an attractive layered effect.
You can choose to gently stir the layers together for a blended flavor, or leave it as is for a stunning presentation.
For an extra touch of luxury, top the whipped matcha dalgona with a dollop of whipped cream before serving.
Notes
Serve with a decorative straw or spoon for mixing, and consider garnishing with matcha powder or sprinkles.