Heat 1 tablespoon of vegetable oil in a skillet over medium heat. Add 2 minced garlic cloves and 1 finely chopped shallot, sautéing them for about 1 minute until fragrant.

Add 1 pound of ground beef, breaking it apart. Cook for 5–7 minutes until browned and no longer pink.

Stir in 2 tablespoons of soy sauce, 1 tablespoon of oyster sauce, 1 tablespoon of brown sugar, and a pinch of chili flakes. Simmer for 2–3 minutes.

Remove from heat and stir in juice of 1 lime and fresh Thai basil leaves. Let cool slightly.

Set up a rolling station with warm water, rice paper wrappers, and filling ingredients.

Dip one rice paper wrapper in warm water for 5–10 seconds until pliable, then lay flat on a clean surface.

Place a small amount of beef mixture, fresh herbs, and any optional vegetables on the wrapper. Fold and roll tightly.

Slice each assembled roll in half for serving and pair with your favorite dipping sauce.