1. Preheat the oven for 350°F.
2. Defrost livers and cut them into 24 pieces.
3. Take a bowl blend sugar, ginger and soy.
4. Leave the chicken pieces in the marinade for about half an hour.
5. Drain the marinated chicken pieces and fold each piece over water chestnut.
6. Tie the bacon around liver and fasten it with toothpick.
7. Bake the meat for about 35 minutes until the bacon becomes crispy.
8. Rumaki is served with Wasabi dipping sauce.