Season cooked rice with vinegar, sugar, and salt. Let cool.

Cut cucumber, carrot, and Spam into thin strips.

Beat egg, cook in a pan with oil, and slice into strips.

Place nori on a mat, spread rice evenly, leaving 2cm at the top.

Arrange fillings (cucumber, carrot, egg, Spam) in the center.

Roll tightly using the mat. Seal with a little water.

Slice into bite-sized pieces with a wet knife.