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As blockchain technology continues to transform the realm of digital transactions, scalability has emerged as a critical issue. This challenge has spurred the creation of innovative solutions, particularly Layer 2 scalability techniques like rollups. Among these, ZK-Rollups are notable for employing Zero-Knowledge Proofs to facilitate prompt on-chain transaction verification, thereby improving scalability and efficiency without sacrificing security. Nevertheless, the intrinsic complexity of ZK-Rollups has hindered an exhaustive evaluation of their efficiency, economic impact, and performance. This paper offers a theoretical and empirical examination aimed at comprehending and evaluating ZK-Rollups, with particular attention to ZK-EVMs. We conduct a qualitative analysis to break down the costs linked to ZK-Rollups and scrutinize the design choices of well-known implementations. Confronting the inherent difficulties in benchmarking such intricate systems, we introduce a systematic methodology for their assessment, applying our method to two prominent ZK-Rollups: Polygon zkEVM and zkSync Era. Our research provides initial findings that illuminate trade-offs and areas for enhancement in ZK-Rollup implementations, delivering valuable insights for future research, development, and deployment of these systems.