Step 1

To make the sauce, in a medium bowl, combine all the ingredients plus 2 tablespoons water. Whisk until the sugar dissolves. Cover and set aside until ready to serve.

Step 2

To make the rolls, in a medium bowl, combine the pork, fish sauce and soy sauce. Mix with your hands until well combined; set aside. In a 10-inch skillet over medium, heat 2 tablespoons of the oil until shimmering. Add the shallots and ½ teaspoon salt; cook, stirring, until well browned, about 10 minutes. Add the garlic and cook, stirring, until fragrant, about 30 seconds. Transfer to a medium bowl and set aside.

Step 3

In the same skillet over medium, combine the remaining 1 tablespoon oil and the pork mixture. Cook, stirring and breaking the meat into small pieces, until no longer pink, about 10 minutes. Add the rice and cook, stirring, until incorporated into the pork. Transfer to the bowl with the shallot mixture and cool to room temperature.

Step 4

Add the scallions and ½ teaspoon white pepper. Mix by hand, breaking up any large chunks of pork, until cohesive. Taste and season with additional pepper.

Step 5

Mist a rimmed baking sheet with cooking spray. Set a wide bowl of warm water nearby, along with the pork-rice filling, carrot, lettuce and basil. Soak 1 rice paper wrapper in the warm water until starting to soften, about 5 seconds. Lay it flat on a cutting board or countertop. Lay 3 carrot ribbons across the bottom third of the rice paper, overlapping slightly (trim them if they overhang). Press down on the spine of one lettuce leaf to flatten, then place it over the carrots, tearing it to fit.

Step 6

Top the lettuce with ¼ cup of the pork filling, then top with a bit of basil. Fold the lower part of the wrapper up and over the filling and roll tightly, just until the filling is enclosed. Fold in the sides of the wrapper over the filling, then continue rolling to create a tight bundle. Set on the prepared baking sheet and cover with plastic wrap. Repeat with the remaining ingredients. Serve right away or store at room temperature, covered with plastic wrap, for up to 2 hours; if desired, cut the rolls in half just before serving. Serve the dipping sauce on the side.