In a large skillet over medium heat, pour in a drizzle of neutral oil and add the diced onion and pickled jalapeños. Sauté for about 5 minutes until the onion is translucent and softened. Stir in minced garlic and continue cooking for an additional minute until fragrant. Mix in the tomato paste, allowing it to caramelize slightly for about 3 minutes.

Add the ground beef and taco seasoning into the skillet, breaking the meat apart with a wooden spoon. Cook for about 7-10 minutes, until the meat is fully cooked with no pink remaining. Transfer the mixture to a bowl and let it cool slightly.

In a mixing bowl, combine both cheeses. Take a small corn tortilla and spread a generous spoonful of the beef mixture in the center, topped with a sprinkle of cheese. Carefully roll the tortilla tightly into a log shape, pressing to ensure it stays closed.

Prepare the dipping sauce by mixing sour cream, fresh cilantro, lime juice, and a pinch of salt in a small bowl. Stir until smooth and place in the refrigerator.

If baking, preheat your oven to 400°F and arrange the taquitos on a lined baking sheet, brushing the tops lightly with oil. Bake for 20-25 minutes until golden and crispy. For frying, heat oil in a deep pan to 375°F, then carefully add the taquitos, frying in batches until golden brown, about 3-4 minutes per side. Drain on paper towels and enjoy immediately.