Heat the sesame oil in a pan over medium-high heat until it shimmers slightly. Add the garlic and ginger, stirring constantly for about 20 seconds.

Add the ground beef into the pan, breaking it apart with a spatula as it cooks, and stir occasionally until fully browned.

Once the beef is cooked, stir in the green onions, carrots, and cabbage. Cook for 2-3 minutes until slightly softened.

Sprinkle in the salt, black pepper, and onion powder. Pour in the soy sauce and mix everything thoroughly.

Remove from heat and let the filling cool for several minutes.

Lay a lumpia wrapper flat and keep a small bowl of water nearby. Spoon about one to one and a half tablespoons of filling near the bottom edge.

Fold the bottom corner over the filling, then fold in the sides, and roll tightly upward into a cylinder.

Dab water along the top edge of the wrapper before sealing.

Heat oil in a deep pan over medium heat until the oil is hot. Test the oil by dropping in a tiny piece of wrapper; it should sizzle.

Carefully lower a few lumpia into the hot oil, frying until golden brown. Drain on paper towels.