Toaru Ossan no VRMMO Katsudouki

A new type of VRMMO called "One More Free Life Online" is out. He logs in as a young boy avatar called "Earth." Taichi Tanaka (38, single) has a regular office job and enjoys playing video games in his free time. In a world where the player is free to do as they wish, he decides to master a skill that's been deemed to be useless! He makes potions that are too much of a hassle to make, cooks food that is excessively too good, and uses bizarre original weapons to hunt monsters...

(Source: Alpha Manga)