Soak mushrooms and long rice in warm water for 20 minutes. Remove stems from mushrooms; chop caps. Cut long rice into 1 inch lengths. Chop shrimp or crab. Combine pork, shrimp, mushrooms, long rice, onion, carrot, bean sprouts, pepper and fish sauce; mix well. Heat oil to 375°F.
Combine sugar and water. Place rice paper on a flat surface and brush with water until pliable. Place 2 teaspoons of filling near the edge of the rice paper; fold paper over the filling. Fold the right side over to enclose filling, then fold over left side. Continue to roll, then seal. Repeat until all rice paper sheets are used. Fry rolls, a few at a time, until crisp and golden brown.
To serve, place a spring roll in a lettuce leaf and top with a sprig of mint and cucumber slices. Serve with Spring Roll Sauce. Makes 48 rolls (24 servings).
Approximate Nutrient Analysis per serving:
100 calories, 7 g fat, 1.5 g saturated fat, 0 mg cholesterol, 55 mg sodium, 6g carbohydrate, 1 g fiber, 1 g sugar, 4 g protein