Adding Flavorful Spices: To the skillet, add the minced garlic, chili powder, cumin, smoked paprika, oregano, salt, and black pepper. Stir to combine and let those flavors mingle for an additional minute.
Mixing in the Tomato Sauce: Mix in the tomato sauce or salsa and let the filling simmer for about 5 minutes. Remove from heat and stir in the shredded cheese until well combined.
Softening the Corn Tortillas: Warm corn tortillas in a skillet over medium heat for 30 seconds to 1 minute per side or microwave for 20-30 seconds.
Assembling the Taquitos: Spoon about 2 tablespoons of the beef filling onto the lower third of each tortilla. Tightly roll the tortilla around the filling.
Frying the Taquitos: Heat about 1 inch of vegetable oil in a skillet to 350°F. Fry taquitos for 2-3 minutes per side until golden brown.
Baking the Taquitos: Preheat oven to 425°F. Place taquitos seam-side down on a baking sheet, spray with cooking spray, and bake for 15-20 minutes.
Air Frying the Taquitos: Preheat your air fryer to 400°F. Arrange taquitos in a single layer and air fry for 8-10 minutes, flipping halfway through.
Notes
Serve with guacamole, sour cream, and salsa. Leftovers can be stored in an airtight container for up to 3 days.