Place freshly made rice in a large bowl. Gently mix in 1/2 tsp salt and 2 tsp sesame oil over top with a rice scoop. Let it cool down enough so it's no longer steaming. Cover and set aside.
Combine the blanched spinach, 2 minced garlic cloves, 1/4 tsp salt, and 1 tsp sesame oil in a bowl.
Combine the carrot matchsticks with 1/4 tsp salt. Mix well and let it sweat for 5-10 minutes. Heat a pan and add a few drop of vegetable oil. Squeeze out excess water from the carrot, then saute for about 1 minutes. Put it on the platter next to the spinach.
Marinate the beef with 2 tsp soy sauce, 1 minced garlic clove, 1/4 tsp ground black pepper, 1 1/2 tbsp sugar, and 2 tsp sesame oil.
Beat eggs and 1/4 tsp salt in a bowl. Drizzle oil on a heated 10-12 inch non-stick pan. Wipe off the excess with paper towel. Pour the egg mixture into the pan with low heat. Spread it into a large circle so it fills the pan. When the bottom of the egg is cooked, flip it over with spatula. Remove from the heat and let it cook slowly on the hot pan for about 5 minutes. Cut it into 1/2 inch wide strips. Put it next to the spinach on the platter.
Heat up a pan over medium high heat and cook the marinated beef until well cooked. Set aside.
Place a sheet of nori on a bamboo mat with the shiny side down. Spread evenly about 3/4 cup cooked rice over top it, leaving about 2 inches uncovered on top of the nori. Place beef, carrot, danmuji, gosari, a few egg strips, and spinach in the center of the rice.
Use both hands to roll the mat over the fillings. Remove the roll from the mat. Repeat 4 more times with the remaining ingredients.
Put sesame oil on the finished rolls and sprinkle some sesame seeds over the top. Cut each roll into 1/4 inch bite size pieces with sharp knife, occasionally wiping it with a wet paper towel or cloth to clean the starch off and to ease cutting. Put it on a plate and serve immediately or pack it in a lunchbox.