In a large skillet over medium heat, add the ground beef and cook until browned, about 5-7 minutes. Use a mixing spoon to break the meat into small pieces.

Add the chopped onion and minced garlic to the skillet. Sauté until the onion is translucent, about 3-4 minutes.

Stir in the cumin, chili powder, salt, and black pepper. Mix well and cook for an additional 2 minutes. Remove from heat and let the mixture cool slightly.

Preheat your oven to 400°F (200°C) if you plan to bake the taquitos. If frying, heat oil in a frying pan over medium-high heat.

Take a corn tortilla and place about 2 tablespoons of the beef mixture and a tablespoon of cheese in the center. Roll the tortilla tightly around the filling and secure with a toothpick if necessary. Repeat with the remaining tortillas.

If baking, place the rolled taquitos seam-side down on a parchment-lined baking sheet. Lightly brush or spray the taquitos with cooking oil. Bake for 15-20 minutes, or until crispy and golden brown.

If frying, carefully add the taquitos to the hot oil, seam-side down. Fry for about 3-4 minutes on each side until golden and crispy. Place on a paper towel-lined plate to drain excess oil.

Serve the taquitos hot, with salsa, sour cream, and fresh cilantro on the side for dipping and garnish.