Soak the wood ear mushrooms in warm water until they expand, then rinse and finely chop. Finely chop the shallots. Peel and dice the onion. In a bowl, mix the ground pork with 1 tablespoon fish sauce, 1/2 teaspoon seasoning powder, chopped shallots, and a pinch of pepper. Stir well to season the meat.

In a mixing bowl, combine the bánh cuốn flour, water, and 2 tablespoons vegetable oil. Stir until you have a smooth, slightly thick batter for making the rice rolls. (If making egg bánh cuốn, beat the eggs and mix them into the batter until well combined.)
- Slice the chả lụa (Vietnamese pork sausage) into rounds, then cut each round in half or quarters as you prefer.
- Trim the roots off the bean sprouts and briefly blanch them in boiling water before serving.
- Wash and chop the fresh herbs. Julienne the cucumber.

Heat a pan with a little oil. Add the onion, ground pork, and chopped wood ear mushrooms. Stir-fry together until fully cooked to make the filling for the bánh cuốn.
- Fry the shallots in oil until golden and crispy, then drain on paper towels to keep them crunchy.
- For the dipping sauce, mix 3 tablespoons sugar, 3 tablespoons fish sauce, 1.5 tablespoons vinegar, and 1/2 cup warm water. Stir until dissolved, then add minced garlic and chili (they will float nicely on top).

Place a nonstick pan on the stove and lightly brush with oil. Once the pan is very hot, pour in a small ladle (about 1/4 cup or 60 ml) of the batter and swirl to coat the pan evenly.
- When the rice sheet is cooked, transfer it to a plate, add the filling, and roll it up.

You can also add eggs to the batter, beat well, and cook as usual for a delicious variation. The finished dish can be made two ways: traditional bánh cuốn (white rice rolls) and egg bánh cuốn (yellow rice rolls). Enjoy!