Cook 1½ cups of short-grain rice with slightly less water than usual. While it is warm, gently mix in 1 tablespoon of sesame oil and ½ teaspoon of salt.
Cut 225g of lean beef into thin strips. Mix with 2 teaspoons of soy sauce, 1 teaspoon of rice wine, 1 teaspoon of sugar, half of the 2 teaspoons of sesame oil, and ½ teaspoon of minced garlic.
Blanch 225g of spinach until wilted, rinse in cold water, and squeeze dry. Toss with the remaining sesame oil and ¼ teaspoon of salt.
Stir-fry 2 medium julienned carrots in a lightly oiled pan over medium-high heat until softened, with a pinch of salt. Remove, then stir-fry the beef for 2-3 minutes, until cooked through.
Beat 2 large eggs with a pinch of salt. Cook in a small nonstick pan over medium-low heat, flipping once, into a thick omelette. Cool and cut lengthwise into ½in / 1cm strips.
Place one of the 4 sheets of gim (nori) shiny side down on a bamboo mat. Spread a quarter of the rice over it, leaving a narrow strip bare at the far edge.
Arrange a quarter of the beef, spinach, carrots, egg, and 4 strips of pickled radish (danmuji) across the rice. Roll up tightly with the mat.
Repeat with the remaining gim, rice, and fillings. Cut the rolls into bite-size slices.