Heat 2 tablespoons of vegetable oil in a large skillet over medium heat. Once shimmering, add 3 minced garlic cloves and 1 finely chopped shallot. Sauté for about 1 minute until fragrant and golden.

Add 1 pound of ground beef to the skillet, breaking it apart with a spatula. Cook for 5–7 minutes, stirring occasionally until it's fully browned.

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

Remove from heat and squeeze in 1 tablespoon of fresh lime juice, followed by 1 cup of chopped Thai basil. Stir until combined and allow to cool.

Fill a shallow dish with warm water. Lay out rice paper wrappers and cooled beef filling to prepare your rolling station.

Dip one rice paper sheet in warm water for 5–10 seconds until soft and pliable. Lay flat on a clean surface.

Place a small portion of the beef filling toward the bottom third of the rice paper. Optionally add fresh herbs or crunchy vegetables.

Start rolling from the bottom, tucking in the filling and folding sides inward for a tight seal. Continue to roll until sealed.

Repeat with remaining rice paper and filling. Slice each roll in half diagonally before serving.

Arrange rolls on a platter and serve with your choice of dipping sauce.