Drain the sardines using a strainer and reserve the sauce.
Put the sardines in a deep plate and flake the sardines using a pair of forks. Don't mash the sardines or it will look disgusting.
Get a mixing bowl and add in the flaked sardines, carrots, onion, garlic, kinchay, salt, pepper, liquid seasoning, flour and egg. Mix the ingredients until well combined.
Lay a piece of lumpia wrapper in clean surface and put 2 Tbsp. of the lumpia filling on the center of the wrapper.
Shape the filling into log shape and roll halfway then fold the sides to prevent spilling of the filling and roll again until it wraps the lumpia. Seal the edge with a dab of water.
Do the same procedure on the rest of the filling and wrappers and set aside in a plate.
Heat cooking oil in a frying pan about an inch deep and fry the lumpia until golden brown. Approximately 5 minutes per batch. Drain in a paper towel lined plate.
To make the lumpia sauce: Combine the sardines sauce, calamansi juice, water, sugar, salt and pepper in a saucepan then bring to a boil.
Then pour the cornstarch slurry and continue cooking. Stir until the sauce is thick. Serve with the lumpiang sardines and enjoy!