Warm oil in a skillet over medium heat and sauté garlic and shallot until fragrant and soft.

Add ground beef to the pan, breaking it up as it cooks, until no pink remains and it begins to brown.

Stir in soy sauce, oyster sauce, and brown sugar, coating the beef in a glossy, savory mix.

Sprinkle in chili flakes and pour lime juice over the cooked beef, stirring gently to blend flavors.

Remove the skillet from heat and fold in the chopped Thai basil, letting the residual warmth wilt the herbs slightly.

Set up a shallow dish of warm water and submerge each rice paper wrapper just until it becomes pliable.

Lay the softened wrapper flat on a clean surface and place a small portion of beef and herbs toward one edge.

Add optional mint, cilantro, green onion, or carrots for crunch and freshness.

Fold the bottom of the wrapper over the filling, tuck in the sides, and roll tightly like a burrito.

Repeat the dipping and rolling process with remaining ingredients, arranging finished rolls on a damp towel.