Heat oven to 375°F.
If using crescent rolls: Unroll dough into 2 long rectangles. Press each to form 12-inch-long rectangle; press perforations to seal. If using dough sheet: Unroll dough; cut into 2 long rectangles. Press each to form 12-inch-long rectangle.
Layer half of corned beef on each dough rectangle, cutting to fit if necessary. Top each with cheese and sauerkraut. Starting at long side, roll up each tightly; seal long edges. Place, seam side down, on ungreased cookie sheet; tuck edges under.
Bake 12 to 14 minutes or until golden brown.
Meanwhile, in small bowl, mix dipping sauce ingredients.
To serve, cut warm rolls into 1-inch slices; place on serving platter. Serve with dipping sauce.