Heat 1 tablespoon of oil in a large skillet over medium heat. Add diced onion and cook for 3 minutes until softened.
Add garlic and stir for 30 seconds until fragrant.
Add ground beef and break it apart with a spatula. Cook over medium heat for 8 to 10 minutes until fully browned and no pink remains.
Drain most of the fat from the pan, leaving just a thin coating behind.
Stir in cumin, chili powder, smoked paprika, salt, pepper, oregano, and tomato paste. Add water and cook for 2 minutes, stirring until combined and fragrant.
Warm each tortilla in a dry skillet for 20 seconds per side, or microwave wrapped in a damp paper towel for 30 seconds.
Place 2 tablespoons of beef and a pinch of cheese onto one half of each tortilla. Fold over and press firmly to seal.
Heat a thin layer of fresh oil in the skillet over medium-high until it shimmers. Fry each taco for 1 to 2 minutes per side until golden and crisp.
Transfer to a paper towel-lined plate for 1 minute, then add cold toppings and serve immediately.
