Bake or air fry the tater tots according to package instructions until extra crispy and golden brown. Set aside.
Brown the ground beef in a large skillet over medium-high heat, breaking it up into small crumbles as it cooks. Drain excess grease.
Add the taco seasoning and water to the beef. Simmer for 3-5 minutes until the sauce has thickened and coated the meat.
Warm the tortillas in the microwave for 20-30 seconds to make them pliable.
Assemble by placing a handful of shredded cheese in the center of a tortilla. Top with a scoop of seasoned beef, then a line of crispy tater tots, and a little more cheese.
Fold in the sides of the tortilla, then roll tightly from the bottom up to enclose the filling completely.
Heat the vegetable oil in a clean skillet over medium heat. Place the burritos seam-side down.
Toast for 1-2 minutes per side until the tortilla is golden brown and crispy.
Serve immediately with sour cream, salsa, or queso dip.
