Marinate the ground pork with 1 tablespoon fish sauce, 1 teaspoon sugar, 1 teaspoon seasoning powder, and 2 teaspoons black pepper. Add 1 finely chopped shallot and mix well. Soak the wood ear and shiitake mushrooms until soft, then chop them finely. Heat a pan, sauté some garlic until fragrant, then add the pork and stir-fry. Season to taste, then add the mushrooms. Remove from heat and let cool.

Fill a bowl with water and add 3 drops of cooking oil. Dip each rice paper sheet in the water to soften both sides, then place on a plate.

Add the filling and roll up the rice paper. Bring water to a boil, then steam the rolls for about 5 minutes until the rice paper is heated through.

Prepare a dipping sauce with fish sauce. Finely slice the cucumber, sprinkle with fried shallots and cilantro, and add a few slices of Vietnamese pork sausage (chả lụa or chả quế) for a complete plate of bánh cuốn.