Learn Hardcore Filipino: Ang lulutuin kong almusal ay itlog at tinapay na may mantikilya. - The breakfast I will cook is eggs and bread with butter.

Ang marks the topic (the thing the sentence is “about”). Here, the whole phrase lulutuin kong almusal (“the breakfast that I will cook”) is the topic. So the sentence is structured as “As for the breakfast I will cook, it is eggs and bread with butter.”

What is the role of ay?

Ay is an inversion marker that splits a topic from a comment in an equation-like sentence. It’s common in formal style. Without ay, a very natural conversational order is: Itlog at tinapay na may mantikilya ang lulutuin kong almusal.

Why is lulutuin used instead of magluluto?

They express different focus:

Lulutuin ko ang almusal. Patient/object focus. The food (almusal) is highlighted and can take ang.
Magluluto ako ng almusal. Actor focus. The doer (ako) is highlighted and takes ang (implied here).
Your sentence wants the breakfast to be the topic, so it uses the -in (patient-focus) verb.

How is lulutuin formed, and what are its other aspect forms?

Root: luto (“cook”). Lutuin is the patient-focus verb “to cook (something).”

Infinitive/command: lutuin
Completed: niluto (also heard as linuto)
Incomplete/ongoing: niluluto
Contemplated/future: lulutuin
In the sentence, lulutuin signals contemplated/future.

What does kong mean here?

Kong is ko + the linker -ng. Ko is “I/my” in genitive form (here: “by me”), and the linker connects a modifier to a noun. So lulutuin kong almusal = “the breakfast [that] I will cook.”

Why is it lulutuin kong almusal and not just lulutuin ko almusal?

When a clause modifies a following noun (“[that] I will cook” modifies “breakfast”) and it comes before that noun, Tagalog uses a linker (na/-ng). Because ko ends in a vowel when attached, it becomes kong. So you need lulutuin kong almusal, not “lulutuin ko almusal.”

Can I rewrite it as Ang almusal na lulutuin ko ay…?

Yes. That’s equally natural: Ang almusal na lulutuin ko ay itlog at tinapay na may mantikilya. Here the head noun (almusal) comes before the modifying clause, so the linker is na (because almusal ends in a consonant).

Is using ay required?

No. It’s stylistic/formal. Conversationally you’d more often hear: Itlog at tinapay na may mantikilya ang lulutuin kong almusal. Both are correct.

Does itlog mean one egg or eggs?

Unmarked itlog can be generic or mass-like (“egg/eggs” in general). To make it clearly plural, add mga: mga itlog. To be precise, use a number: dalawang itlog (two eggs).

What does na may do in tinapay na may mantikilya?

Na is the linker connecting tinapay to the phrase may mantikilya (“has butter/with butter”). Because tinapay ends in a consonant sound, the linker takes the form na (not -ng).

What’s the difference between may and mayroon/meron?

May is used before nouns/adjectives: may mantikilya (“has butter”).
Mayroon (colloquial meron) often appears before pronouns or when standing alone: Mayroon akong mantikilya (“I have butter”), Meron. (“There is.”)

Why don’t we put ang before itlog and tinapay?

In an equational sentence with a topicalized subject (the ang-phrase on the other side), the predicate side is typically a bare noun phrase describing or identifying it: itlog at tinapay na may mantikilya. Adding ang would make them specific/definite items and change the nuance.

Is almusal the only word for “breakfast”?

No. Almusal (everyday) and agahan (more native/formal) both mean “breakfast” as a noun. Example rewrite: Ang agahang lulutuin ko ay…

How would I say “I will cook eggs and buttered bread for breakfast” (without topicalizing the breakfast)?

Actor-focus version: Magluluto ako ng itlog at tinapay na may mantikilya para sa almusal.

Where is the stress in the tricky words?

lulutuín (loo-loo-tu-EEN)
almusál (ahl-moo-SAL)
tinápay (tee-NAH-pie)
mantikílya (man-tee-KEEL-yah)