Prepare ingredients such as carrot, spinach, cucumber, pickled radish, and burdock root.
Slice the beef thinly, season with soy sauce, sugar, and minced garlic, and stir-fry.
Beat the eggs, make a thin omelet in a frying pan, and slice it into strips.
Blanch the spinach, squeeze out excess water, then season with salt and sesame oil.
Mix the rice with salt, sesame oil, and sesame seeds.
Place a sheet of seaweed on a bamboo mat and spread the rice thinly and evenly.
Arrange all the prepared ingredients on top of the rice.
Roll the gimbap tightly using the bamboo mat.
Slice the gimbap into bite-size pieces.