Preheat oven to 425°F (218°C). Line a baking sheet with foil, coat with cooking spray and set aside.
To make the salsa, combine the tomatoes, onion, cilantro, garlic, jalapeno chile, lime juice, cumin and salt in a food processor or blender and pulse until mostly smooth. Pour into a serving bowl.
Mix the chicken, cheese and ¼ cup (60g) of salsa in a medium bowl; set aside.
Place the tortillas on a plate and wrap them in a few damp paper towels. Microwave on high until the tortillas are soft and pliable, 1 minute. Keep covered.
Spread about ¼ cup (40g) of the chicken mixture on a tortilla (keep remaining tortillas covered with damp paper towels). Roll tortilla into a tight cylinder and place seam-side down on the prepared baking sheet; brush with the oil. Repeat with remaining tortillas and filling.
Bake until the taquitos are crisp and beginning to brown, 15 minutes. Serve with the salsa on the side.
