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Prepare the beef filling: Heat a little oil in a skillet and sauté the chopped onion until softened. Add the minced garlic and ground beef, then cook until the beef is browned.
Add the chili powder, paprika, cumin, salt, and black pepper. Stir thoroughly so the seasonings are evenly incorporated. Remove from the heat and allow the mixture to cool slightly.
Assemble the taquitos: Lay one tortilla flat and place some of the beef mixture along the centre. Sprinkle the shredded cheese over the filling.
Roll the tortilla firmly into a tight cylinder and position it seam-side down to keep it closed.
Cook using either method: Pan-fry: Heat the oil in a skillet and fry the taquitos until they become golden brown and crisp. Bake: Preheat the oven to 400°F (200°C). Brush the assembled taquitos with oil and bake for 15–20 minutes, or until crisp and golden.
Allow the taquitos to cool slightly before serving. Enjoy with salsa, sour cream, or guacamole for dipping.