Begin by mixing the brown sugar and cinnamon in a bowl. Set aside.

Utilize a 3.5-4 inch circle cutter to cut circles from the tortillas.

Heat oil in a frying pan to a medium temperature. Carefully place tortilla circles in the hot oil using tongs, frying for approximately 10-15 seconds. Then, flip and fold them in half, continuing to fry until they achieve a golden brown hue.

Remove the tortillas from the oil, allowing excess oil to drain off briefly, then immediately coat them in the cinnamon sugar mixture. Ensure both the exterior and interior of the shells are thoroughly covered.

Place the prepared shells on an inverted muffin tin to maintain their shape. Repeat this process with the remaining tortilla circles.

In a medium-sized cooking vessel, combine water, cornstarch, brown sugar, cinnamon, and nutmeg. Cook this mixture over medium heat for 2-3 minutes, or until it thickens, stirring intermittently.

Incorporate the diced apples and vanilla extract, continuing to cook for an additional 10 minutes or until the apples soften. Upon completion, remove from heat and allow to cool to room temperature.

In a mixing bowl, beat together the cream cheese, heavy cream, powdered sugar, and vanilla extract. Use a medium speed setting and continue mixing for about 2 minutes, or until the mixture thickens adequately.

Transfer the cream cheese filling into a piping bag and snip off the tip. Pipe the filling into each cinnamon sugar tortilla shell.

Complete the assembly by adding a generous amount of the homemade apple pie filling on top of the cream cheese layer in each taco.