1) Hydrate glass noodles and black fungus in warm water for approximately 5-10 min. After hydrating, mince the black fungus and roughly chop the glass noodle into quarters.
2) In a large mixing bowl, combine shredded carrots, diced onions, garlic, black fungus, glass noodles, fish sauce, mushroom seasoning, white sugar, and scallions with the ground pork. Mix with hands until pork mix is evenly distributed.
3) To form the egg rolls, place 1 egg roll wrapper on a clean, flat surface. Place 2 heaping tablespoons of pork filling in the top middle of the wrapper. Fold the upper portion of the wrapper over the filling and make sure to tuck the wrapper under the meat firmly. Then, fold each side over firmly and begin to roll the entire wrap. Near the end, dab the remaining wrapper with beer to help seal the egg roll.
4) Heat oil to 350 degrees and fry egg rolls for approximately 5-7 minutes until golden brown and crisp. Remove with tongs and place on paper towels to drain.
5) Serve with lettuce and fish sauce.