In a small bowl, whisk together oyster sauce, light soy sauce, dark soy sauce, fish sauce, and coconut sugar.

Heat a wok or large non-stick skillet over high heat.

Add minced garlic and chilies to the pan, sautéing for 30 seconds until aromatic.

Add the ground beef, breaking it into small crumbles, and cook until fully browned and moisture has evaporated.

Pour the sauce mixture over the beef and stir-fry for 2 minutes until the sauce glazes the meat.

Remove from heat and immediately fold in the Thai basil leaves until they are wilted.

Prepare a rice paper wrapper by dipping it in warm water for 5 seconds until pliable.

Place a portion of the beef mixture, shredded carrots, and cucumber slices in the center of the wrapper.

Fold the bottom edge over the filling, tuck in the sides, and roll tightly to seal.

Repeat the process for the remaining wrappers and filling.