In a skillet over medium heat, cook the chopped onion until translucent.

Add the garlic and cook for an additional minute until fragrant.

Add the ground beef, breaking it apart with a spatula. Cook until browned.

Drain any excess fat, and then add chili powder, cumin, salt, and pepper. Stir to combine and let it simmer for a couple of minutes. Remove from heat.

Warm the corn tortillas by wrapping them in a damp paper towel and microwaving for about 30 seconds to make them pliable.

Place about 2 tablespoons of the beef mixture on one end of a tortilla and sprinkle with cheese.

Roll the tortilla tightly around the filling, securing with a toothpick if necessary.

In a large skillet, heat about 1 inch of vegetable oil over medium-high heat. Carefully place the taquitos seam side down in the oil. Fry until golden brown and crispy, about 2-3 minutes per side.

Remove from oil and drain on paper towels.