Put about 1 cup of the julienned carrots in a small bowl and set aside. Put the remaining carrots into another bowl, add the cumin seeds, and mix well.

Heat the oil in a large Dutch oven over medium-high heat until very hot. Add the beef and fry, without stirring, until the bottoms of the pieces have browned. Stir the meat and continue cooking, turning occasionally, until all sides are nicely browned.

Add the onion and 2 teaspoons of salt to the beef. Stir and cook until the onion softens and becomes translucent, about 5 minutes. Using a spatula, push the beef and onion to the sides of the pot to create a space in the center. Add the reserved 1 cup of carrots to the middle and cook until they begin to soften, about 5 minutes, then stir them into the beef and onions.

Spread the remaining carrots in one layer on top of the beef and season with 1 teaspoon of salt. Add the boiling water, cover the pot, and bring to a boil. Reduce the heat to medium.

Uncover the pot, spread the rice over the carrots in an even layer, and sprinkle with 1 tablespoon salt. If necessary, add more boiling water to cover the rice by about ¼ inch. Adjust the heat to maintain a lively simmer and cook the plov until the water has started to evaporate, about 5 minutes. Using a spatula, push the rice into the center of the pot to form a mound. Use the handle of a spatula or large spoon to make 6 deep holes in the rice mixture. Place a shallow heatproof bowl or plate over the plov; alternatively, cut a circle of parchment paper to fit and place it over the plov. Drape a clean dish towel over the pot and cover with the lid, tying up the loose ends of the towel so they don't hang over the burner.

Reduce the heat to low and cook the plov until the rice is fully tender and all the water has evaporated, about 40 minutes. Remove from the heat.

To serve the plov, spoon the rice and top layer of carrots onto a serving platter and top with the beef mixture. Serve hot. Store plov in an airtight container in the refrigerator for up to 3–4 days.