Prepare Fillings: Beat eggs and cook in a non-stick pan over medium heat until set. Slice into strips. Wash and cut cucumber and carrots.

Season and Cook Carrots: Toss carrot strips with salt and let sit for 15 minutes. Sauté for about 4 minutes until softened.

Cook Spam: In a skillet, heat oil and add sliced Spam. Fry for about 1 minute on each side until golden brown.

Assemble: Lay seaweed on the bamboo mat, spread a layer of rice, leaving a border for rolling.

Fill: Arrange the prepared fillings across the center of the rice layer.

Roll: Roll the seaweed away from you while applying pressure to form a tight roll.

Finish: Brush with sesame oil and sprinkle sesame seeds on top.

Slice: Use a sharp knife to cut into bite-sized pieces and arrange on a plate.