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1
Combine the ground pork, grated carrots, chopped water chestnuts, minced garlic, and soy sauce in a bowl. Mix thoroughly by hand until the seasonings are evenly distributed throughout the pork. The mixture should hold together when pressed.
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2
Lay one wrapper flat on a clean surface. Place a compact log of filling — no thicker than a finger — along the lower third of the wrapper. Fold the bottom edge up over the filling, fold in the sides, then roll upward with firm, even pressure. The roll must be tight enough that no gap exists between filling and wrapper, yet not so constricted that the seam splits. Seal the edge with a dab of water. This is where the dish lives or dies: a slack roll admits oil and yields a sodden interior; an over-tightened roll bursts in the fryer.
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3
Heat the oil in a deep vessel to frying temperature. Lower the lumpia in batches, ensuring they do not touch. Fry, turning once, until the wrappers are uniformly golden and the surface sounds hollow and crisp when tapped with a spoon.
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4
Remove the lumpia and drain on a rack or absorbent paper. The finished rolls should be thin, evenly golden, and shatteringly crisp to the touch. The aroma is of fried wrapper, pork, and garlic. Serve immediately.