Begin by preparing the filling. In a large bowl, combine the cooked shredded chicken (or beef) with cumin, chili powder, garlic powder, salt, and black pepper. Mix well to ensure the seasonings are evenly distributed. Optionally, add grated cheese for extra richness.

Warm the corn tortillas to make them pliable. You can do this by heating them on a dry skillet for 20-30 seconds on each side, or by microwaving them between damp paper towels for about 30 seconds. This step prevents them from cracking when rolled.

Place 2 tablespoons of the seasoned filling along the centre of each tortilla. Carefully roll the tortilla tightly around the filling to form a cylinder, securing it with a toothpick if necessary to prevent it from unravelling during frying.

In a large skillet, heat about 1 inch of vegetable oil over medium-high heat. To test if the oil is ready, drop a small piece of tortilla into the oil; if it sizzles immediately, the oil is hot enough for frying.

Gently place the rolled tortillas (flautas) into the hot oil, seam-side down first. Fry them in batches, turning occasionally, for about 3-4 minutes per side or until they are golden brown and crispy. Avoid overcrowding the skillet to ensure even frying.

Once fried, transfer the flautas to a plate lined with paper towels to drain excess oil. This will help keep them crisp without being greasy.

Remove the toothpicks if used, and arrange the flautas on a serving platter. Flautas are traditionally served warm and garnished with fresh toppings.

Serve the flautas with generous dollops of sour cream, guacamole, and salsa. Garnish with shredded lettuce and chopped tomatoes for a refreshing contrast to the crispy texture of the flautas. For an authentic experience, serve alongside Mexican rice or refried beans.