Cook the rice with 10% less water than usual, spread it on a wide tray, fold in the sesame oil and salt, and fan it until it is warm rather than hot.
Blanch the spinach 30 seconds, cool it under running water, then squeeze it in your fist until it stops dripping. Season with salt, sesame oil and grated garlic.
Stir-fry the julienned carrot with a pinch of salt over medium-high heat for 2 minutes, until flexible but still snapping.
Beat the eggs with a pinch of salt and cook undisturbed in an oiled nonstick pan over low heat for 3 minutes, until just set. Cool, then cut into 1 cm strips.
Cut every filling to the same length as the width of the seaweed sheet.
Lay a sheet of gim on a bamboo mat, rough side up, long edge running left to right.
Spread 150 g of rice in a thin, even layer, leaving the far 3 cm of the sheet completely bare.
Lay the fillings in one tight bundle a third of the way up from the near edge.
Lift the near edge of the mat over the fillings, then pull the mat back toward you while pressing down to compress the core.
Roll forward in two or three short pushes, squeezing with the whole hand across the full length each time.
Seal on the bare strip, rest the roll seam-side down for 2 minutes.
Brush with sesame oil, scatter sesame seeds, and cut into 1.5–2 cm rounds, wiping the blade with a damp cloth between every cut.