Rinse the spinach and parboil rapidly in boiling water for 30 seconds to 1 minute.
Drain and run under cold water and gently squeeze to remove excess water then put the spinach into a bowl add ½ tablespoon sesame oil and salt to taste before mixing well.
Pre-heat a frying pan and brush with oil. Add the beaten egg and cook on both sides over a medium heat then cut into long strips.
Lightly cook the carrots for I minute in an oiled pan over medium heat.
Place the cooked rice into a mixing bowl and add ½ tablespoon sesame oil and salt to taste, mix well with the rice.
Place one dried seaweed sheet on the bamboo mat shinny side down, place the rice and spread evenly and thinly to cover 2/3 of the sheet leaving about 2 inch gap at the top end.
Now fill with the filling ingredients making sure you evenly use the ingredients so you do not run short.
Then roll the sheet.
Slice into bite sized pieces.