
Thaw wrappers according to the package directions if frozen.
Prepare the flax egg by mixing flaxseed meal and water in a small bowl, set aside for 15 minutes.
In a large food processor, process water chestnuts, green onions, carrot, nori, and garlic until finely chopped.
Transfer mixture to a bowl, add ground beef, soy sauce, salt, pepper, and flax egg, mix well.
Heat oil in a pot to 350°F (medium-low heat), start low and adjust.
Take a wrapper, place filling and roll tightly, wet the ends with water to seal.
Test oil with one lumpia, fry in batches until golden brown, about 4-5 minutes.
Place fried lumpia on paper towels to drain excess oil, serve with dipping sauce.