In a large skillet, heat a splash of oil over medium heat. Add finely diced onion and minced garlic, stirring occasionally for about 3-4 minutes until softened and fragrant.

Next, add the ground beef to the skillet and cook for 5-7 minutes, breaking it up with a spatula until well browned. Season with chili powder, cumin, salt, and pepper, mixing thoroughly.

In a separate pan, heat about ½ inch of oil over medium-high until shimmering. Fry each corn tortilla for about 30 seconds on each side, or until golden and crispy.

Remove the tortillas from the oil and let them drain on a paper towel-lined plate.

Assemble the tacos by taking a fried tortilla and adding a scoop of the savory beef filling. Layer with shredded lettuce, chopped tomatoes, and a sprinkle of cheese.

Add sour cream and finish with fresh cilantro for added freshness. Serve immediately.