Mix all the marinating ingredients in a bowl, then add the beef and mix to coat it evenly. Let it sit for no more than 30 minutes.

In a large pan on medium-high heat, add cooking oil and half the marinated beef. Cook for 5 minutes, tossing halfway, until browned. Remove and place on a plate, then repeat with the second batch — cooking in two batches keeps the beef from steaming instead of browning.

Add the sliced onions to the same pan, scraping up all the beef bits as they cook. Cook for 5 minutes, then add the beef back in along with any juices. Toss together for a minute and set aside.

Prepare a steamer and wrap the lid with a kitchen towel so condensation does not drip onto the rice sheets. Brush a flat plate that fits inside the steamer with a small amount of oil and place it in the steamer for about 3 minutes until very hot.

Stir the batter well and pour batter to thinly cover the plate. Steam for 5-10 minutes until the rice sheets become opaque and set. Steaming time depends on the size of your plate. Run a spatula around the edges of the rice sheet and gently peel off. Repeat the process until batter is finished. Layer the rice sheets on each other when done.

To assemble, lay one rice sheet flat. Add a small amount of beef, lettuce, basil, culantro, cilantro, and bean sprouts. Fold the bottom edge over the filling, fold in the sides, and roll tightly like a burrito.

Place seam-side down on a serving plate and cut each roll in half for a cleaner presentation if desired.

Top with chopped green onions, fried shallots, and chopped peanuts. Serve with fish dipping sauce either on the side or spooned lightly over the rolls.