Prepare the ingredients. I use a food processor to mince the carrots, onion, and garlic.
Make the filling. In a bowl, combine the ground beef, minced carrots, onion, garlic, egg, oyster sauce, salt, and pepper. Mix everything until well combined.
Lay one on a flat working surface such as a chopping board. Scoop about 1 tablespoon of meat mixture on the lower end of the wrapper, closest to you.
Fold the bottom of the wrapper over the filling and continue to roll tightly into a thin log about ¾-inch thick.
Wrap the left and right sides toward the center and continue rolling up. Be sure to wrap it as tight as you can.
Wet the remaining edge of the wrapper with a dab of water to completely seal. Repeat this process until all the lumpia mixture is finished.
In a frying pan or skillet over medium heat, pour about 1 cup of cooking oil or just about 1-2 inches deep. Allow the cooking oil to heat up to 350°F or 175°C
Start frying your lumpia in batches until crispy and golden brown for about 3-5 minutes on medium heat. Using a tong, flip the other each side of the lumpia to cook both sides.