In a skillet over medium heat, add a splash of vegetable oil. Sauté onion for 3-4 minutes until translucent and tender. Stir in minced garlic and cook for another 30 seconds.

Increase the heat slightly and add beef. Cook for 5-7 minutes until browned. Mix in chili powder, ground cumin, smoked paprika, and oregano. Toast spices for 1-2 minutes before adding tomato sauce or salsa. Simmer for 3-5 minutes, then fold in shredded cheese.

Heat corn tortillas on a dry skillet for 30 seconds on each side or wrap in a damp paper towel and microwave for 20-30 seconds.

Place 2 tablespoons of filling on one side of each tortilla and roll tightly, tucking in the sides. Secure with toothpicks if desired.

For frying, heat oil to 350°F and fry taquitos seam-side down for 2-3 minutes on each side until golden brown. For baking, preheat oven to 425°F and spray taquitos with cooking spray, then bake for 15-20 minutes.

Remove taquitos from heat and let them cool slightly. Serve hot with toppings like guacamole, sour cream, or fresh salsa.