1. In large fry pan, add the garlic and onion and cook with the oil, stirring occasionally, until lightly golden about 5 to 7 mins. Set it aside. Preheat oven to 220C degree.
2. In a large cooking pot, add potatoes, bay leaf and pour just enough milk to cover. ( I put 600 ml for this time. ) Bring to a boil over high heat, and then reduce the heat to simmer into gruel or until the potatoes are tender.
3. Add the sauteed onion and all seasoning ingredients gradually and simmer it stirring often to avoid burning. (for about 5 mins.)
4. Mix the ingredients for the garnish, panko, garlic powder and aonori (not grated cheese).
Arrange potato mixture in a gratin dish and sprinkle grated cheese onto it. Sprinkle the garnish onto cheese. Place in the oven and bake it for 30 to 40 mins or until the mixture is golden brown.