Preparation

• Beat one of the eggs in a small bowl and set aside. Beat the remaining two eggs in a large bowl. Add the ground pork, carrot, onion, garlic, milk, soy sauce, fish sauce, and 1/8 tsp. pepper; using your hands or a silicone spatula, mix gently and thoroughly.
• To taste for seasoning, cook a small patty of the pork mixture in a small nonstick skillet over medium heat, turning once, until cooked through. Taste and add more soy sauce and pepper, if necessary.
• Keeping the wrappers covered with a damp kitchen towel, carefully peel one wrapper from the stack and place it on a clean work surface. Using a small ice cream scoop or a tablespoon measure, dollop five tablespoonfuls of the filling (about 3 oz. total) in a row about 1-1/2 inches from the edge of the wrapper closest to you.
• Fold the wrapper over the filling and, using the wrapper as a guide, pull the filling back toward you, applying light pressure with your fingers so the filling spreads all the way to the ends. Snugly roll the wrapper around the filling away from you until there’s 1 inch of exposed wrapper left. Brush the exposed wrapper with the beaten egg 3 and roll up the rest of the way. Arrange seam side down on a parchment-lined baking sheet, and cover with a damp towel while you repeat the process with the remaining filling and wrappers.
• Pour enough oil into a 12-inch heavy-duty skillet to reach a depth of 3/4 inch. Attach a deep-fry thermometer to the skillet and heat over medium-high heat to 350°F. Using your hands or tongs, carefully add 3 or 4 lumpia to the oil and fry, rolling occasionally with tongs, until golden brown and the filling is cooked through (remove one and cut into it to check), about 5 minutes; the oil may pop and splatter, so use a splatter screen if you have one.
• Remove the lumpia from the oil with the tongs, letting most of the oil drain back into the skillet, and transfer to a paper-towel-lined tray to drain; repeat with the remaining lumpia.
• Using a sharp chef’s knife, cut the lumpia crosswise into thirds, pile onto a platter, and serve with the dipping sauce(s).

Make Ahead Tips

You can make the lumpia filling up to 4 hours ahead; cover and refrigerate.

You can hold uncooked rolled lumpia under damp towels at room temperature for 1 hour, or freeze them in a single layer on baking sheets; once frozen, transfer to freezer bags and freeze for up to 1 month. Fry straight from the freezer according to the instructions above, cooking for about 7 minutes.