Heat olive oil in a skillet over medium heat. Add the chopped onion and sauté until translucent, about 3-4 minutes.

Add minced garlic to the skillet and sauté for an additional 1 minute until fragrant.

Stir in the ground beef, chili powder, cumin, salt, and pepper. Cook until the beef is browned and cooked through, about 5-7 minutes. Drain any excess fat if necessary.

Remove the skillet from heat and stir in half of the shredded cheese into the beef mixture.

Preheat your oven to 400°F (200°C). If you are frying, heat oil in a deep skillet over medium-high heat.

To assemble the taquitos, slightly warm the corn tortillas to make them pliable. Spoon a small amount of the beef mixture onto one side of each tortilla and roll it tightly, securing the filling.

Place the rolled taquitos seam side down on a lined baking sheet. If you are frying, carefully place them seam side down in the hot oil and fry until golden and crispy, about 3-4 minutes per side.

If baking, spray the taquitos with cooking spray and bake for 15-20 minutes or until golden brown and crispy.

Remove from the oven or oil and sprinkle the remaining cheese on top. Allow to cool for a few minutes before serving.