Heat 2 tablespoons of vegetable oil in a large skillet over medium heat. Add minced garlic and chopped shallot, sautéing for about 1 minute until fragrant.

Add ground beef to the skillet, breaking it apart as it cooks. Stir frequently for about 5-7 minutes until browned and no longer pink.

Stir in soy sauce, oyster sauce, brown sugar, and chili flakes. Simmer for 2-3 minutes until thickened and glossy.

Mix in lime juice and chopped Thai basil. Remove from heat and let cool slightly for about 5 minutes.

Fill a shallow plate with warm water to soften the rice paper.

Take one rice paper wrapper and dip it into warm water for 5-10 seconds until pliable, then place on a clean surface.

Lay a small amount of beef mixture along the bottom third of the wrapper. Optionally add fresh herbs or sliced vegetables.

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

Continue rolling with remaining wrappers and beef filling, keeping completed rolls covered with a damp towel.

Slice the rolls in half to showcase the filling and serve with dipping sauce.