Brown the ground beef in a large skillet over medium-high heat, breaking it into small crumbles.
Season the meat with chili powder, cumin, garlic powder, salt, and pepper once fully cooked.
Simmer the beef with tomato sauce and a splash of water for 5 minutes until thickened.
Heat the oil in a separate small skillet to 350°F (175°C).
Fry each tortilla by dipping one side, folding it over, and holding with tongs until crispy.
Drain the shells upside down on paper towels to remove excess oil.
Fill each shell with meat, cheese, lettuce, and your favorite toppings immediately.
