In a skillet over medium heat, warm 2 tablespoons of vegetable oil. Add 3 cloves of minced garlic and 1 small finely chopped shallot. Sauté until fragrant and slightly golden, about 1 minute.

Add 1 pound of ground beef, breaking it apart. Cook until beef is no longer pink, about 4-5 minutes.

Mix in 2 tablespoons of soy sauce, 1 tablespoon of oyster sauce, 1 teaspoon of brown sugar, and 1/2 teaspoon of chili flakes. Cook for another 2-3 minutes until the mixture thickens slightly.

Remove from heat, add 1 tablespoon of fresh lime juice and 1 cup of chopped Thai basil leaves. Stir well to combine and allow to cool slightly.

Set up a rolling station with warm water, rice paper wrappers, and the cooled beef mixture. Gather optional fillings.

Soak one rice paper wrapper in warm water for about 5-10 seconds until pliable, then lay it flat.

Place a small portion of the beef mixture and choice of herbs and vegetables near the bottom third of the rice paper.

Fold the bottom of the wrapper over the filling, tuck in the sides, and roll it up to secure the contents.

Continue soaking, filling, and rolling the remaining wrappers, placing assembled rolls on a damp cloth.

Serve the rolls arranged on a plate, sliced in half for easy handling, with your favorite dipping sauce.