Heat oil in a sauté pan over medium heat. Add onions and garlic and sauté until soft. Add beef and brown, cooking and stirring until brown and almost fully cooked.
In a food processor, pulse the mushrooms, pepper, and water chestnuts each 1 or 2 times. Add to sauté pan and cook 5 minutes.
In a small bowl, combine the brown sugar, soy sauce, and sesame oil. Add to sauté pan. Lower heat and cook 5 minutes.
To serve, arrange leaves in a pile on a serving platter. Pile beef next to them. Allow each person to spoon a portion of meat into a lettuce leaf and roll up.
Goes With:Asian Brown Rice Stir Fry