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

Add the ground beef to the skillet, breaking it apart, and cook for approximately 8-10 minutes until browned.

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

Remove from heat and mix in lime juice and chopped Thai basil. Allow to cool slightly.

Set up a rolling station with warm water, rice paper wrappers, and the beef mixture.

Soak one rice paper wrapper in warm water for 5-10 seconds, then lay it flat on a clean surface.

Place a spoonful of the filling near the bottom of the wrapper, fold the sides and roll tightly.

Slice the rolls in half and serve on a platter with your choice of dipping sauce.