In a large bowl, combine ground beef, mushrooms, vermicelli noodles, carrots, bean sprouts, garlic, shallots, fish sauce, soy sauce, sugar, and white pepper.
Mix until well combined.
Fill a shallow bowl with warm water and quickly dip each sheet of rice paper until pliable.
Place on a damp towel or cutting board and add 1 tablespoon of filling near the bottom.
Fold the sides in, then roll up tightly and seal with a dab of egg yolk.
Repeat with the remaining filling and rice paper.
Chill the rolls in the refrigerator for 20–30 minutes.
Heat oil in a pan to 350°F (175°C).
Fry the rolls in batches until golden and crispy, about 4–5 minutes.
Optional: Let cool slightly, then double-fry for extra crispiness.
Drain on paper towels before serving with lettuce, herbs, and dipping sauce.