Place the hulled sesame seeds in a large, dry skillet over medium-low heat.
Toast the seeds for 3 to 5 minutes, stirring frequently with a heat-resistant spatula, until they become fragrant and change to a very light golden hue.
Immediately transfer the toasted seeds to a large plate or ambient-temperature baking sheet to stop the residual cooking and allow them to cool completely.
Transfer the cooled seeds to the bowl of a high-speed blender or food processor equipped with a metal S-blade.
Process the seeds on a high setting for 2 to 3 minutes until the natural oils are released and the mixture forms a thick, crumbly paste.
With the motor running, slowly stream in 2 tablespoons of the neutral oil and continue to blend for an additional 1 to 2 minutes.
Evaluate the viscosity of the paste; if a thinner, more pourable consistency is required, add the remaining tablespoon of oil and process for 30 seconds.
Add the fine sea salt, if desired, and pulse the mixture 5 to 10 times to fully incorporate the seasoning.
Transfer the finished tahini to a sterilized airtight glass container and store in the refrigerator to maintain stability for up to 30 days.