In a mixing bowl, combine ground beef, minced garlic, soy sauce, fish sauce, sugar, and lime juice. Mix well until the ingredients are thoroughly incorporated.

Heat the cooking oil in a frying pan over medium heat. Add the beef mixture and cook for about 8-10 minutes, stirring occasionally, until the beef is browned and cooked through. Remove from heat and let cool slightly.

Prepare a clean workspace and fill a shallow dish with warm water. Soak one rice paper wrapper in the water for about 10-15 seconds until soft and pliable.

Lay the softened rice paper on a clean surface. Place a small amount of the beef mixture in the center of the wrapper (about 2 tablespoons), and top with a few Thai basil leaves.

Fold the sides of the rice paper inward over the filling, then roll it tightly from the bottom to the top to form a roll. Repeat with the remaining wrappers and filling.

Arrange the finished rolls on a serving platter and serve with lettuce leaves, sliced cucumbers, and carrots for garnish.

For a vegetarian version, substitute ground beef with a mixture of tofu and assorted vegetables.

Adjust the seasoning according to taste; adding chili sauce can spice up the rolls.

The rolls are best eaten fresh but can be refrigerated for a short time if needed.