Rinse abalone and remove from shell. An oyster knife works well on small abalone. Reserve shell. Cut top or “neck” off and discard. Trim all black fringe from abalone and discard. Rinse again. With a paring knife, remove as much skin as possible. Carefully slice cleaned abalone in half. Tenderize abalone by pounding with a mallet or with the side of a heavy cleaver. Scrub shells, pat dry and refrigerate.
In a nonreactive bowl combine lime juice, garlic, sea salt and abalone slices. Marinate for 25 minutes.
While the abalone are marinating, prepare salsa. Combine all salsa ingredients, and season to taste.
To plate, arrange two slices of abalone at the shallow end of the shell. Spoon salsa over, and garnish with a slice of fresh chili and a sprig of cilantro.