To soften the rice paper, fill a shallow pie plate with boiling water. Add one rice paper at a time and soak for 5 seconds then move to a plate to fill and roll. (Careful not to over-soak!)
Working from the center of the roll, add a couple tablespoons of vermicelli noodles then top with two slices cucumber, a small amount of shredded carrots, two meatball halves and a couple sprigs of cilantro.
Fold in the sides then bring bottom up over the filling and tuck while rolling tightly.
Place on a platter seam side down and continue rolling remaining 11 sheets.
Serve chilled or at room temperature with reserved dipping sauce.