01 - Heat vegetable oil in a large skillet over medium heat. Add finely chopped onion and sauté for 2 to 3 minutes until softened.
02 - Incorporate minced garlic and cook for 30 seconds until fragrant.
03 - Add ground beef, breaking it apart with a spoon, and cook for 5 to 7 minutes until browned and fully cooked.
04 - Drain excess fat if necessary. Stir in chili powder, ground cumin, smoked paprika, dried oregano, cayenne pepper if using, salt, and black pepper. Cook for 1 minute to toast spices.
05 - Add tomato sauce and water, combine thoroughly. Simmer for 3 to 5 minutes until slightly thickened. Adjust seasoning as needed.
06 - Heat tortillas in a dry skillet or microwave until soft and pliable.
07 - Fill each tortilla with beef mixture, then top with shredded lettuce, diced tomatoes, shredded cheese, sour cream, chopped cilantro, and sliced jalapeños as desired.
08 - Serve immediately with lime wedges on the side.