Creating Fluffy Japanese Pancakes can be achieved by following these simple steps:

1. Prepare Your Ingredients: Gather all ingredients and ensure they are at room temperature for the best results.
2. Mix Dry Ingredients: In a bowl, sift together flour, sugar, baking powder, baking soda, and salt.
3. Combine Wet Ingredients: In another bowl, whisk together milk, egg yolks, vegetable oil, and vanilla extract until smooth.
4. Combine Mixtures: Gradually fold the wet mixture into the dry ingredients until no flour remains.
5. Incorporate Egg Whites: In a separate bowl, beat the egg whites until stiff peaks form. Gently fold the egg whites into the batter, taking care not to deflate the mixture.
6. Preheat the Pan: Heat a non-stick skillet over low heat. Add a small amount of butter or oil to prevent sticking.
7. Cook the Pancakes: Using a large spoon or ladle, pour batter onto the skillet in rounds. Cover with a lid and cook for about 3-5 minutes.
8. Flip Carefully: Once bubbles form on the surface and the bottom is golden brown, gently flip the pancakes. Cook for an additional 3-5 minutes.
9. Repeat Cooking: Remove pancakes from the pan and keep warm while you repeat the cooking process with the remaining batter.
10. Serve Warm: Once all pancakes are cooked, serve them warm with your favorite toppings.