Where does the 'no' come from in tsukuru(no)? Is it a particle or part to tsukuru


So i'm trying to figure this out why you put a の with a 作る(to make)...i.e.
mary さんはすしをつくるのがへだです...




の is used to make a noun clause just like こと is.  
For this function, の and は are roughly interchangeable.

I think の is more frequently used than こと in daily conversation, because の
could be pronouced more easily than the other.

