Special equipment: mandolin
In a stainless steel pot, add the butter and turn on the flame to medium. Let the butter melt and then add the onions and let them slowly cook until translucent. Make a simple court bouillon; chop the carrots, celery, 1 whole lemon, cut in half and add to a medium saucepan. Add 2 to 3 cups of water and bring to a boil. Add salt. Once the liquid is boiling, add the sweetbreads and cook for about 10 minutes.
Once the sweetbreads have been blanching for 10 minutes, take them out and drop them in an ice bath. Let them cool down for about 3 to 5 minutes, take them out and peel off the outer membrane and discard. Cut the sweetbreads in 1 to 2-ounce pieces and reserve. In a high speed blender, add the onions and the cream, smoked paprika and about 4 ounces of the sweetbreads. Puree until a smooth consistency is reached, season, to taste, with salt and pepper.
Heat in a medium size pot with the vegetable oil; bring it up to 350 degrees F. Coat the remaining sweetbreads with all-purpose flour and fry them until golden brown and crispy. Season with salt and pepper and drain on paper towels.
In the meantime, cut the avocado in half and peel off the skin. Using a mandolin, slice the avocado lengthwise and place in between two pieces of plastic wrap.
Turn on a medium size skillet to high. Season the Kobe strips with salt and pepper. Add a small amount of oil to the skillet. Once the oil is smoking, add the strips and sear each side, should be done fast, the meat should be served rare. Cut the jalapeno in half, take the seeds out and finely dice. Burn the jalapeno with a torch until it is caramelized and mix with olive oil. Season, to taste, with salt and pepper
Reserve the meat and let it cool down to room temperature. Toss the meat with a good amount of lemon and lime zest, add this to the center of the avocado and begin to roll it like a cigar. Repeat with remaining avocado.
Cut the avocado roll into 4 pieces. Place some of the jalapeno mixture on the bottom of each plate. Add the cut avocado roll on top. Next, to the roll add a small amount of the paprika soubise sauce. Place a small piece of the crispy sweetbread on top of the sauce. Cut remaining lemons into wedges and place next to the sweetbread. Garnish with the watercress and a drizzle of olive oil.