Soak the shiitake mushrooms, wood ear mushrooms, and glass noodles in water until softened. Finely chop the mushrooms. Cut the glass noodles into bite-sized lengths.

Shred the carrot into thin, long strips. Finely chop the onion, green onions, shallot, and cilantro.

Combine all the prepared ingredients in a large bowl. Crack in 2 eggs. Sprinkle with a little black pepper, a pinch of seasoning powder, and a bit of MSG if desired. Mix everything well.

Lay out the rice paper wrappers. If they are dry, lightly moisten them with half a tomato to soften. Place some of the filling on the wrapper and roll it up tightly.

Pour plenty of cooking oil into a skillet and heat until very hot. Fry the spring rolls until both sides are golden and crispy.

To make the dipping sauce: Use cooled, boiled water. Mix according to this ratio: 1 part sugar, 3 parts water, 5 parts fish sauce. Add minced garlic and chili, and juice from half a large lemon. Adjust to taste.

Add plenty of oil to the skillet and heat until very hot. Fry the rolls until both sides are crispy and golden. Remove to a plate, cut into bite-sized pieces, and enjoy!