Heat 1 tablespoon of vegetable oil in a skillet over medium heat. Add 2 minced garlic cloves and 1 finely chopped shallot. Sauté for about 1 minute until they become fragrant and translucent.

Increase the heat slightly and add 1 pound of ground beef. Cook for 7-8 minutes, breaking it apart with a spatula until fully cooked and browned.

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

Remove from heat and stir in the juice of one lime and a handful of chopped fresh Thai basil leaves. Let cool for a few minutes.

Set a shallow dish filled with warm water next to a clean workspace. Lay out your rice paper wrappers and optional fresh herbs or vegetables.

Take one rice paper wrapper and dip it into the warm water for about 5-10 seconds. Lay it flat on your workspace.

Position a small amount of the beef filling near the bottom of the rice paper. Add a few fresh herbs or optional vegetables.

Fold the bottom of the rice paper over the filling and roll tightly upward. Ensure a snug roll to keep the filling secure.

Slice each roll in half with a sharp knife and serve with your favorite dipping sauce.