Mix rice with salt, sesame oil, and sesame seeds well.
Cut Spam into long strips, grill in a pan, and let cool.
Julienne carrots thinly, sauté in a pan, and let cool.
Beat eggs, make a thin omelet, and slice into long strips.
Quarter a sheet of seaweed for gimbap and place one piece on the surface.
Spread a thin layer of rice over the seaweed.
Place Spam, carrots, and egg omelet on top.
Press down and roll tightly.
Cut into bite-sized pieces.