Prepare seaweed, carrots, cucumber, and eggs.
Julienne the carrots and cucumber.
Beat the eggs and cook into a thin omelette.
Stir-fry the beef and season with salt and pepper.
Spread a thin layer of cauliflower rice over the seaweed.
Place the prepared vegetables, egg, and beef on top.
Roll the gimbap tightly and slice into bite-sized pieces.