In a skillet, heat vegetable oil over medium heat. Add minced garlic and finely chopped shallot, stirring for 2–3 minutes until fragrant.

Introduce ground beef to the skillet, breaking it apart. Cook for about 5–7 minutes until the meat is rich brown.

Stir in soy sauce, oyster sauce, brown sugar, and chili flakes. Simmer for 2–3 minutes until thick.

Remove from heat, add fresh lime juice and chopped Thai basil leaves. Stir gently and let cool for 5 minutes.

Fill a shallow plate with warm water. Arrange cooled beef filling and optional ingredients for rolling.

Dip a rice paper wrapper in warm water for 5–10 seconds until pliable. Lay it flat.

Place a spoonful of beef filling and desired herbs about 2 inches from the bottom edge of the wrapper.

Fold the bottom of the rice paper over the filling, tuck it in gently, fold in the sides, and roll tightly.

Continue the filling and rolling process with remaining wrappers and filling. Arrange completed rolls on platter.

Slice rolls in half for presentation and serve with dipping sauce.