Steps
1. Prepare the dipping sauce by mixing rice vinegar, fish sauce, lime juice, minced garlic, sugar, and black pepper in a small bowl. Set aside.
2. Dip one rice paper sheet in warm water for 5 seconds until pliable. Lay flat on a clean surface.
3. Arrange a few slices of raw beef in the center of the rice paper.
4. Add cucumber, carrot, and mint leaves on top of the beef.
5. Fold the bottom edge over the filling, fold in the sides, and roll tightly to enclose the ingredients.
6. Repeat with the second rice paper sheet.
7. Serve the rolls immediately with the prepared dipping sauce.