In a large skillet over medium heat, warm a drizzle of vegetable oil. Add diced onion and sauté for about 3-4 minutes until softened and translucent. Then, toss in minced garlic and cook for an additional 30 seconds, stirring constantly until fragrant.

Incorporate ground beef into the skillet with the onion and garlic. Cook, stirring often, for about 5-7 minutes until the beef is browned and crumbly.

Once the beef is nicely browned, sprinkle in chili powder, ground cumin, smoked paprika, oregano, salt, and pepper. Stir well and let it toast for about 1-2 minutes.

Pour in tomato sauce or salsa, stirring to combine. Allow this mixture to simmer on low heat for 3-5 minutes until it thickens.

Remove the skillet from heat and stir in shredded cheese until it's melty and well-combined.

To avoid cracking, heat your corn tortillas in a dry skillet over low heat for about 30 seconds on each side, or until warm and pliable.

Place about 2 tablespoons of the beef filling onto each tortilla. Roll them tightly, seam-side down, and secure with toothpicks if needed.

For frying, heat vegetable oil in a deep skillet to 350°F. Fry the taquitos seam-side down for 2-3 minutes on each side until golden and crispy.

For baking, preheat your oven to 425°F, arrange the taquitos seam-side down on a baking sheet, spray with oil, and bake for about 15-20 minutes, flipping halfway through.

If using an air fryer, preheat it to 400°F. Lightly spray the taquitos with oil, then air fry for 6-8 minutes, flipping halfway through.

Once cooked, serve your Crispy Beef Taquitos hot with garnishes like guacamole, sour cream, and salsa.