I realized, that this vesion of 100% could be got in more easily. Rules are:

100% Completion

Mini-game Race Mode. All 3 'Regular' Tracks. Race Mode. All 3 'Extra' Tracks. Time Trial. All 3 'Regular' Tracks. Time Trial. All 3 'Extra' Tracks

Timer starts on first frame of the mini-game (When you can move ship or shoot) Timer ends on crossing the finish line on the last race/time trial

You are allowed to use any car you want.

Races can be done in any order.

You must win the mini-game. You must finish first (1st) in every race and time trial.

is the laser trick on mini game allowed ?

No, it's not. It's not possible with all controllers (NeGcon) and it takes skill element out of the minigame.