Frame Accurate Seeking

Seeking by number of seconds is supported.  As long as the frame you're going to is on a second boundary then that should be sufficient.  If you need to jump to any other frame of video then I think you would need the NDK and write a replacement video player.

When we seek to a specific time in the video (seconds) the player always jumps a few seconds before and begins playback.

Is the framerate metadata set?  Does the issue appear if you are using HLS/ISM/Dash, or just MP4?

If you are using HLS then you will always start at a segment boundary AFAIK. 

We are using HLS

I am pretty sure HLS seeking will always start on a segment. It might be able to seek to an iframe within a segment, but I doubt it.  Maybe one of the Roku engineers can chime in here.