Instructions: Make the batter: Combine the rice flour, water, 2 teaspoons oil, and salt in a bowl; whisk until smooth. The batter will be thin and watery. Strain to remove any lumps, and let stand for at least 30 minutes.

Make the filling: Soak mushrooms in warm water for 30 minutes, drain. Remove chewy centers and finely chop. Heat oil in a skillet over medium heat. Add the onion and shallots, and cook, stirring, for 2 to 3 minutes. Add the mushrooms, shrimp or ground pork, fish sauce, sugar, and white pepper, and cook until shrimp turns pink, 2 to 3 minutes. Transfer to a bowl, and set aside.

How To Make A Rice Roll Pot: Probably the most important thing about making a rice-roll pot is to find a soup pot that is 10 to 11 inches wide with a dome-style lid. It should have a protruding rolled rim to help secure a string in place. You will also need one round piece of smooth cloth (cotton or cotton blend is fine) at least 4 inches wider than the pot; some heavyweight kitchen string and a thin long metal spatula (about 12 inches or longer), a nonserrated carving or slicing knife, or a thin bamboo stick.

You will also need a shallow ladle for pouring the batter. Fill the soup pot halfway with water. Then, with someone helping you, stretch the cloth across the top with drumlike tightness. Secure with two or three loops of string, and tie into a knot. Pull the sides of the cloth again to stretch it as tight as possible. Using a very sharp paring knife or a razor blade, make three 1-inch-long slits crosswise in the cloth, about 1 inch from the edge. These incisions help distribute the steam for cooking the rice sheets and provide and opening for replenishing the water. Your rice-roll pot is now ready for action.

Bring the homemade rice-roll pot (make sure its been filled halfway with water) to a boil. Oil a baking sheet, and place it near the stove along with the filling.

Make the rice sheets: Stir the batter well before making each rice sheet. Using a shallow ladle, spoon 2 tablespoons batter onto the center of the cloth. Using the bottom of the ladle, spread the batter to make a 6-inch-wide round sheet. Be sure to work quickly, and try not to put pressure on the cloth. Cover, and steam until sheet is translucent, about 40 seconds. Uncover. Hold a thin spatula or bamboo stick at a 45-degree angle and push gently against the side of the rice sheet. When about 1/2 inch has gathered on the spatula, lift the sheet off in a steady motion and transfer to the oiled baking sheet. (Do not stack the sheets.) Gently scrape the cloth clean, and repeat. After cooking several rice sheets, tighten the cloth by pulling on the sides. Refill the pot with hot water as necessary by pouring it through one of the slits in the cloth.

Let the rice sheet cool for 30 seconds. To fill the rice rolls, make a 1-inch fold from the bottom edge of the rice sheet. Neatly place 1 1/2 teaspoons filling on top of this double layer. Fold the sides over, and roll into a cylinder about 2 1/2 inches long and 2/3-inch wide. These can be made in advance up to this point and stored in the refrigerator for 2 days. Before serving, reheat in a microwave oven until just warm, not hot.

Make the Fried Shallots: Spread the shallots out on paper towels, and set aside to air dry for 30 minutes. Combine the shallots and oil in a skillet, and bring to a slow boil. Reduce the heat to low, and cook until shallots are golden, about 15 minutes. Stir so that the shallots brown evenly. Remove shallots with a slotted spoon, or strain the oil through a fine mesh sieve. Transfer to a plate or tray lined with paper towels. (Discard the oil, or save it to use as cooking oil for stir-fries.) Once cool, the shallots are ready to use. If stored in a jar with a tight lid at room temperature, the shallots will keep for up to 1 week. (

Makes about 2/3 cup)

Make the Light Vietnamese Dipping Sauce: Combine the shrimp shells and water in small pan. Bring to a boil, then reduce the heat and simmer for 5 minutes. Strain, and set aside to cool. Measure 1 cup shrimp broth, and place in a bowl. Add the fish sauce, sugar, vinegar, and chiles; stir well. The sauce will keep, refrigerated in a covered jar, for up to 2 weeks. (Makes 1 1/4 cups)

To serve: Divide the rice rolls among four plates. Top each plate with one-quarter of the bean sprouts (which have been blanched in boiling water for 10 seconds), mint, perilla or basil, and shallots. Drizzle with sauce, and serve immediately.

This recipe yields 4 servings as a main dish (28 rolls).

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