When you do irimi senkai grab your opponent's wrist and trap his elbow between your arm and your ribs then spin into his arm (elbow). If you don't have much momentum then just use a sharp flick with your hips. Your opponent should be off balance. The pain in his elbow will loosen his fist making it easier to twist. Apply the twist as you spin back in the opposite direction before your opponent's other foot can touch the ground (he will be off balance and standing on one foot). When you twist the wrist use a spiral rotation starting with the wrist being pushed or rolled into your opponent. Keep this twist about waist level. Try not to drag the wrist but keep it synchronized with your spin.

The most important thing is to trap the arm and spin into the elbow. A lot of people have criticized this method for being unsafe claiming that your opponent can hit you because you are too close but we have tested it and it works fine. Be careful with your opponent's elbow and the wrist when practicing.

kuzushi ... tsukuri ... kake. You can't get kake without going through the others