In a pot, combine beef, ginger, water, rock sugar, cinnamon stick, bay leaf, star anise, dried tangerine peel, whole cloves, Sichuan peppercorns, white or black peppercorns, and smashed garlic. Bring to a boil.

Reduce heat and simmer for 60 minutes or until beef is tender.

Remove the beef and let it cool. Slice into thin pieces.

Prepare scallion pancakes according to package or recipe instructions.

Place the sliced beef on each pancake, add cucumber, fresh scallions, and cilantro (if using), then roll tightly.

Heat oil in a pan over medium heat and fry each roll until crispy on all sides.

Serve with hoisin sauce for dipping.