Prepare the Beef Filling:

1. Cook the Beef:

   • Heat a large skillet over medium heat. Add the ground beef and cook until browned, breaking it up with a spoon as it cooks. Drain excess fat if needed.

2. Sauté the Vegetables:

   • Add the chopped onion, garlic, and jalapeño to the skillet. Cook for 3-4 minutes, until the onion is softened and fragrant.

3. Season the Beef:

   • Add the cumin, chili powder, paprika, black pepper, and salt to the beef mixture. Stir to combine and cook for another minute to toast the spices.

4. Simmer:

   • Stir in the tomato sauce and beef broth (or water). Let the mixture simmer for 5-7 minutes, until the sauce has thickened and the beef is well-coated in the spices. Remove from heat and let the mixture cool slightly.

5. Add Cheese and Cilantro:

   • Stir in the shredded cheese and chopped cilantro (if using) into the beef mixture until the cheese is melted and everything is well combined. Set aside.

Prepare the Taquitos:

1. Warm the Tortillas:

   • Heat the corn tortillas on a dry skillet or in the microwave for 20-30 seconds to make them pliable. You can wrap them in a damp towel and microwave them for a few seconds if they’re too stiff to roll.

2. Fill the Tortillas:

   • Place about 1-2 tablespoons of the beef mixture in the center of each tortilla. Roll them up tightly, securing the filling inside.

3. Fry the Taquitos:

   • Heat about 1 inch of vegetable oil in a large skillet over medium-high heat. Once the oil is hot, carefully add the taquitos, seam-side down. Fry for about 2-3 minutes per side or until golden brown and crispy. Work in batches to avoid overcrowding the pan.

4. Drain:

   • Remove the taquitos from the skillet and place them on a paper towel-lined plate to drain excess oil.

Serve:

• Serve the spicy beef taquitos hot with your favorite dipping sauces like sour cream, salsa, or guacamole.