Step 1: Heat 1 tablespoon of oil in a medium skillet over medium-high heat.
Step 2: Add the onion, jalapeno, and garlic and cook, stirring occasionally, until soft, about 3 - 5 minutes. Add the taco seasoning mix. Add the chicken (or other leftover meat) turning to evenly distribute all ingredients. Taste for seasoning and adjust with taco seasoning mix and black pepper.
Step 3: Taste for seasoning and adjust with salt if necessary and/or add extra taco seasoning mix and/or black pepper (I normally don't add salt if I've added enough taco seasoning mix.)
Step 4: Turn off the heat and transfer to a large bowl.
Step 5: Once cool, stir in the cheese, tomatoes, and cilantro. Set aside.
Step 6: Stack tortillas on a microwave-safe plate, cover with a damp paper towel, and microwave in 30-second increments until they're warm and pliable, about 1 minute. (This will keep them from breaking when rolling.)
Step 7: Set a tortilla on a cutting board and place 1 - 1 1/2 tablespoons of the chicken filling in the middle. Roll into a thin cylinder and seal it shut using a toothpick or trimmed wood skewer. Repeat with the remaining tortillas and filling.
Step 8: Line a large plate with paper towels. Pour 1 1/2 cups of the oil into a large skillet (if the oil isn't at least 1/2 inch deep, add another 1/2 cup) and warm it over medium heat until an instant-read thermometer inserted into the oil reads between 350 - 375 degrees Fahrenheit. (Drop in a small piece of tortilla and if bubbles surround it the oil is ready).
Step 9: Add 2 - 3 taquitos to the pan and fry, using a couple of forks or slotted metal spatula to help turn the taquitos until they are crisp and brown on all sides, about 3 minutes.
Step 10: Transfer the taquitos to the paper towel-lined plate, sprinkle with a little salt, remove the toothpick, and set aside to cool. Repeat with the remaining taquitos.
Step 11: Serve with salsa and sour cream (if desired) on the side.
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