Heat a tablespoon of vegetable oil in a skillet over medium heat. Add minced garlic and finely chopped shallots, stirring for about 1 minute until fragrant.

Add 1 pound of ground beef to the skillet, breaking it apart. Cook for 5 to 7 minutes until browned. Drain excess fat.

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 to 3 minutes.

Remove from heat and add juice of half a lime and 1 cup of chopped fresh Thai basil leaves. Mix well and let cool for 5 minutes.

Fill a shallow dish with warm water and gather your ingredients for rolling.

Dip one rice paper sheet into warm water for 5 to 10 seconds. Lay it flat on a clean, dry surface.

Place a small amount of the beef filling towards the bottom of the rice paper. Add optional ingredients if desired.

Fold the bottom over the filling, tuck in the sides, and roll tightly away from you. Repeat for remaining wrappers and filling.

Slice the rolls into bite-sized pieces and serve fresh on a platter with dipping sauce.