Preheat oven to 350°F (180°C). Line rimmed 15 x 10-in. (38 x 25-cm) baking sheet with parchment paper with overhanging sides.
Whisk together eggs, milk, salt and pepper. (Note: For a flavour twist, whisk a pinch each of ground ginger, garlic powder and cayenne pepper into egg mixture.) Pour egg mixture onto prepared baking sheet. Bake 8 to 10 min., until eggs are completely puffed and set. Place baking sheet on rack to cool about 10 min.
Transfer egg sheet onto large cutting board. Top with nori sheets, overlapping slightly, to cover as much of egg sheet as possible. Evenly layer carrots and spinach on top of nori. Starting at short end, roll layers into a tight log. Slice log into 8 pieces; secure each piece with a toothpick. Sprinkle with sesame seeds. Serve with soy sauce, if desired.
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