If you are not using store-bought vegan beef crumbles, start by making the tofu ground beef. Press the tofu to remove excess water and crumble it into small pieces. Heat the oil in a large skillet over medium-high heat, then add the crumbled tofu and sauté for about 7 minutes until it begins to brown.
Stir in the hoisin sauce, tamari, and tomato paste. Continue to cook for another few minutes until the mixture is well combined and slightly caramelized and darker in color. Set aside to cool.
For the lumpia filling, heat sesame oil in a large skillet over medium heat. After 90 seconds when the oil is hot, add the minced garlic, carrots, cabbage, red onion (or shallots), and scallions. Sauté until the vegetables are tender.
Add the vegan beef crumbles or ground seitan (or the prepared tofu ground beef if using). Stir in the tamari, black pepper, and sugar. Cook until everything is well mixed and heated through. Allow the filling to cool for 10 minutes to make it easier to handle.
To form the lumpia, place a wrapper on a clean surface with one flat edge pointing towards you (unless you are using round lumpia wrappers). Spoon some of the filling in a 4 inch long shape onto the wrapper near the edge closest to you.
Fold the corner over the filling, then fold in the sides and roll up tightly, sealing the edge with a paste made from the cornstarch and water mixture.
To fry the lumpia, heat oil in a deep skillet or frying pan over medium heat. When the oil reaches 350°F (180°C), fry the lumpia in batches until golden brown and crispy. Alternatively, to air-fry, preheat your air fryer to 400°F (200°C), spray the lumpia with cooking spray, and cook in batches until crispy and golden, about ten to twelve minutes, turning halfway through.
Serve the lumpia hot with kecap manis and chili garlic sauce on the side, if desired, and garnish with thinly sliced scallions.