there was that anime called "law of yuki"
here some info from wikipedia:
The story starts out with the Battle of the Supernatural Powers, a tournament to decide who will be the next god of The Celestial World (rendered as God Candidates in ).
Each candidate (100 in total) is required to choose a junior high school student to act as their fighter. The student is given a unique power and told to eliminate as many enemies as possible. The winning God Candidate will become The New God of Heaven and the winning student will receive the Blank Zai (or talent), a talent that can be anything they choose.
create new fighter like in anime called "law of yuki"
1) fighter have Supernatural Powers that based on "exchange" - something changed on something
- junk into tree
- water into fire
- towels into steel
- whistle into laser beam
2)also it activated by" if do something something will happen "
- some simply by touch their target
but same activated harder
- spit water to turn into fire
- stop breath to turn towel into steel.