Make the dashi: Combine the water and kombu in a saucepan and let sit 10 minutes. Warm over medium heat until small bubbles form around the edges, 5β7 minutes; remove the kombu just before boiling. Bring to a boil, add the bonito flakes, simmer 30 seconds, then turn off the heat and steep 10 minutes. Strain through a fine sieve; discard solids.
Make the dipping sauce (tsuyu): In a clean saucepan, bring the mirin to a gentle simmer over medium heat and cook 2 minutes to burn off alcohol. Add the soy sauce and 2 cups of the dashi; return to a bare simmer for 1 minute. Cool to room temperature, then chill until cold, 20β30 minutes.
Cook the noodles: Bring a large pot to a rolling boil. Add the soba noodles, stirring to prevent sticking, and cook 4β5 minutes (or per package) until just tender but springy.
Rinse and chill: Drain the soba in a colander. Immediately rinse under cold running water, rubbing the strands between your fingers to remove surface starch, 30β60 seconds, until the water runs clear. Drain well.
Serve: Portion the soba onto bamboo trays or plates and sprinkle with the nori. Pour the cold tsuyu into small cups. Serve with the scallions and wasabi paste (for serving); mix the condiments into the tsuyu to taste and dip the noodles as you eat.