Heat a large skillet over medium heat. Add 1 pound of lean ground beef and cook for about 5 minutes, breaking it into smaller pieces with a spatula until it’s browned. Drain excess grease, stir in chili powder, ground cumin, kosher salt, smoked paprika, garlic powder, onion powder, and dried oregano. Pour in water and simmer for 5 minutes until thickened.

In a small skillet, heat about ½ inch of oil over medium-high heat until it reaches around 350°F. Place each corn tortilla in the hot oil and cook for 10-15 seconds until they blister. Fold the tortilla to form a shell and crisp it for another 15-30 seconds until golden brown. Transfer to a plate lined with paper towels and sprinkle with cotija cheese.

Fill each crispy tortilla shell with the seasoned taco meat. Top with minced lettuce, shredded cheese, pico de gallo, guacamole, and any other desired toppings. Serve immediately while warm.