If using the dried shredded fungus, place in a bowl and cover with hot water. Side aside for 15-20 minutes. Once rehydrated, drain and roughly chop.
Heat a wok over medium heat. Add the vegetable oil and saute the garlic and shallots for 30 seconds, or until fragrant. Add the pork, mushrooms, fish sauce, sugar and a pinch of sea salt and black pepper. Stir-fry for 4 minutes, then transfer to a bowl and set aside.
Make the nuoc cham: combine the fish sauce, white vinegar, sugar and 60ml water in a saucepan over medium heat. Stir well and cook until just before boiling point is reached, then allow to cool. Stir in the garlic, chilli and lime juice. Set aside whilst you prepare the rest.
To assemble the rolls, scoop 1 tablespoon of the pork mixture onto the centre of a noodle sheet, the fold it over to form an open-ended roll?Transfer to a steamer repeat with remaining filling and rice paper sheet. steam
To serve, top the rolls with herbs, bean sprouts, fried shallots and cucumber. Drizzle over the nuoc cham and scatter over the chilli.