Rinse the sushi rice under cold water until the water runs clear.

Combine the rice and water in a pot, bring to a boil, then reduce to low heat, cover, and simmer for 20 minutes.

Remove from heat and let it sit covered for another 10 minutes.

Mix the sugar and rice vinegar in a small bowl until dissolved, then stir into the cooked rice. Allow the rice to cool.

Lay a sheet of plastic wrap on a sushi mat. Spread a thin layer of sushi rice on the plastic wrap, leaving a small border around the edges.

In the center of the rice, layer the sliced strawberries, whipped cream, and cake strips.

Using the sushi mat, carefully roll the rice over the filling, applying gentle pressure to form a tight roll.

Slice the roll into bite-sized pieces and dust with powdered sugar before serving.