For the Rice:

1. Rinse the rice in a fine mesh sieve until the water runs clear. Add to a heavy-bottomed saucepan along with 2 1/2 cups water. Bring to a boil over high heat. Cover, turn the heat down to low, and cook until the rice is completely tender, about 15-20 minutes.
2. Allow the rice to cool to room temperature. You can speed up the cooling process by spreading the rice out on a cookie sheet. Add the sesame oil and rice and gently stir to combine well. You can also make the rice ahead of time and refrigerate. Take the rice out of the fridge to take the chill off while you prep the rest of the ingredients.

For the Beef:

1. Using your hands, mix together all of the beef ingredients. Set aside to marinade while you get the rest of the ingredients ready.

For the Veggies/Eggs:

1. Bring a medium pot of water to boil. Add the spinach and cook for 1 minute. Drain in a fine-mesh sieve and rinse with cold water. Squeeze out as much cold water as possible. Add salt to taste. Set aside.
2. Lay the cucumber out in a single layer on a large plate. Sprinkle with salt and let sit for 10 minutes. Squeeze out as much liquid as possible. Set aside.
3. In a small bowl, whisk the eggs with the salt until the eggs are uniform. Heat a 10-inch cast iron skillet over high heat. Add a tablespoon or so of palm oil. Once it’s melted, add the eggs all at once. Turn the heat down to low and allow to cook until the eggs are nearly set. Flip and cook for just a bit. You want the eggs to remain a nice bright yellow.
4. Remove to a cutting board. Cut in half and then into strips.
5. Heat another tablespoon of oil in the now-empty skillet over medium-high heat. Add the carrots, salt to taste, and cook just until tender-crisp but still brightly colored, about 3-5 minutes. Remove from pan and set aside.
6. Add the beef to the now-empty pan and cook until no longer pink. Remove to a plate and set aside.

To Roll:

1. Line a bamboo mat with plastic wrap. Place a sheet of nori on top. Using wet hands, spread some rice out evenly on top of the nori. Gently press it into the nori.
2. Place a strip of the carrots, cucumber, spinach, eggs, and beef near the front end of the nori. Roll up the gimbap, using your hands to keep the ingredients in place. Squeeze the roll to make sure everything stays put.
3. Remove the plastic wrap from the roll and cut into slices.
4. Repeat with remaining ingredients.