In a skillet, heat vegetable oil over medium heat. Add minced garlic and chopped shallot, sauté for about 1 minute until fragrant.

Add ground beef to the skillet, breaking it apart. Cook for about 5 to 7 minutes until browned and no longer pink.

Stir in soy sauce, oyster sauce, brown sugar, and chili flakes. Allow to simmer for 2-3 minutes until it thickens slightly.

Remove from heat and stir in lime juice and fresh Thai basil leaves. Let cool for a few minutes.

Fill a shallow bowl with warm water. Lay out rice paper wrappers next to the bowl.

Dip one rice paper wrapper in warm water for about 5-10 seconds until pliable. Place it on a clean surface.

At the lower edge of the moistened wrapper, add a small amount of the beef filling along with optional fresh herbs and vegetables.

Fold the bottom over the filling, tuck in the sides, and roll it up tightly to create a neat shape.

Continue soaking, filling, and rolling the remaining rice paper wrappers until all filling is used.

Slice assembled rolls in half to showcase the filling and arrange on a platter. Pair with your favorite dipping sauce.