To begin, rinse the pork lungs and heart under running water several times until clear. Place in a pot with water and bay leaves. Bring to a gentle boil, reduce to a simmer and cook for 45 minutes until firm. Transition to cooling and chopping.
Once cooled, finely dice the boiled lungs and heart into small uniform pieces. Small cubes ensure even cooking and proper flavour absorption. Move on to preparing the sauté base.
Heat vegetable oil in a wide pan over medium heat. Add the chopped onion and garlic and cook until fragrant and lightly golden. This forms the flavour base. Transition to adding the diced meat.
Add the diced lungs and heart to the pan. Stir well to coat in the aromatic oil and sauté for 5–7 minutes, letting them absorb the flavour. Proceed to seasonings.
Pour in vinegar without stirring and let it simmer for 2–3 minutes to mellow the sharpness. Once the vinegar scent reduces, add soy sauce, ground black pepper and a pinch of salt. Stir to combine and transition to vegetables.
Stir in diced carrots and both bell peppers. Sprinkle in the finely chopped chilli. Cook for another 5 minutes, stirring occasionally until vegetables soften slightly but retain some bite. Move on to final adjustments.
Lower the heat and simmer for another 5 minutes to meld flavours. Taste and adjust seasoning with salt, pepper or chilli as desired. Once the mixture is glossy and well combined, prepare for plating.
Transfer the bopis to a serving dish. Serve immediately with steamed white rice. Garnish with calamansi wedges on the side for a fresh citrus squeeze just before eating.