The traditional Polynesian meal does not follow a service sequence like European cuisine. It is organized around a ma'a tūmū (staple: breadfruit, taro, or yam), accompanied by ma'a moana (seafood) and coconut milk preparations. During ceremonial feasts, the earth oven (ahima'a or umu) slowly cooks meats and tubers wrapped in leaves. Travel provisions (ma'a haere) form a separate category, essential for deep-sea navigators.

Coconut milk, extracted from grated coconut flesh pressed through a fiber cloth, is the foundational seasoning of Polynesian cuisine. It serves as sauce, marinade, cooking liquid, and drink. Tupaia, as a tahu'a (priest), oversaw food offerings in which the coconut held a sacred role.