The following is all assuming you're speaking about RWD.
It's the same in a manual as it is in an Auto...basically: Power, and braking the front end.
You're sitting there with the clutch and brake in, so let out of the clutch, and punch the gas. all the while maintaining brake pressure. It's all in the timing, and if you've got enough oomph going to the wheels quick enough to pull it off.
The E-brake won't help. Remember, you're trying to
spin the rear wheels, not stop them
. So since all that power is being thrown through the rear, the normal brakes won't do crap, so you press on them anyways to keep the front wheels seated while you're making pretty stripes.
If you've got the power, and you want to burnout as you're pulling away, you forget the brakes and just hammer it.
This is how I was told to do it.