Pour warm water into a deep round baking tin or plate.

Place 1 rice paper sheet into the warm water for a few seconds.

Remove and place on a flat surface.

Add a small "cylindrical" quantity of filling toward one side of the sheet

Fold the short end over the filling. 

Tightly roll the sheet and filling through to just past the halfway mark. 

Stop rolling and fold in the two sides. Continue rolling to the end.

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Serve warm with your favorite filling.