Create your roux: Heat 1/4 cup of vegetable oil in a small sauce pan. Slowly add 1/4 cup of flour, stirring to keep smooth. Heat while stirring constantly until roux darkens and no longer smells like flower. Set roux aside.
Saute your meat: In a seperate, large pan, brown 1 lb of ground beef with your cayenne and cumin. Break the meat up into small pieces as it cooks.
Add your trinity: Stir onion, bell pepper, celery and garlic in with the meat. Allow to cook, stirring regularly, until vegetables start to soften.
Add your liquid: Stir in your roux, followed by your beer and chicken stock. Cover and let simmer for 45 minutes.
Add your rice: Add salt and pepper to taste before adding 3 cups of cooked white rice. Mix thoroughly and serve.