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

Introduce 1 pound of ground beef to the skillet, breaking it apart with a spatula. Cook for 3–5 minutes, stirring occasionally, until it turns a rich brown color and is no longer pink.

Stir in 2 tablespoons of soy sauce, 1 tablespoon of oyster sauce, 1 teaspoon of brown sugar, and ½ teaspoon of chili flakes. Let the mixture simmer for 2–3 minutes until it thickens slightly.

Remove the skillet from heat and stir in 1 tablespoon of fresh lime juice and 1 cup of chopped Thai basil. Allow the mixture to cool slightly.

Set up a rolling station with a large plate filled with warm water and the cooled beef filling nearby.

Dip one rice paper wrapper into warm water for about 5–10 seconds until it's pliable, then carefully remove it. Place the soaked wrapper on a flat, clean surface.

Spoon a portion of the beef filling near the bottom third of the rice paper wrapper. Add any additional herbs or julienned vegetables you desire.

Fold the bottom of the rice paper over the filling, tucking it in gently. Then fold in the sides, and tightly roll the wrapper away from you.

Continue to soak and fill the remaining rice paper wrappers with the beef mixture and any additional ingredients.

Slice your rolls in half for presentation and arrange them on a serving platter. Pair with your choice of dipping sauce.