Heat 2 tablespoons of vegetable oil in a skillet over medium heat until shimmering. Add 3 minced garlic cloves and 1 finely chopped shallot to the pan, sautéing for about 1 minute until fragrant.

Add 1 pound of ground beef to the skillet and cook for 5-7 minutes, stirring occasionally, until browned and cooked through.

Stir in 2 tablespoons of soy sauce, 1 tablespoon of oyster sauce, 1 teaspoon of brown sugar, and 1/2 teaspoon of chili flakes. Let simmer for 2-3 minutes.

Remove from heat and stir in 1 tablespoon of fresh lime juice and 1 cup of chopped Thai basil leaves.

Prepare a shallow bowl with warm water for soaking the rice paper wrappers. Gather your beef filling and fresh herbs.

Dip one rice paper wrapper into the warm water for about 5-10 seconds until pliable. Place it on a clean surface, add beef filling, and fold to roll tightly.

Slice rolled wraps in half diagonally and arrange seam-side down on a platter. Serve rolled wraps with dipping sauce.