Preheat oven to 425°F. Line a baking sheet with foil and lightly oil or spray with cooking spray.

Heat 1 tablespoon of olive oil in a large nonstick skillet over medium-high heat. Add sliced onion and cook until it begins to soften, stirring occasionally, about 3 minutes. Add garlic, stir together, then scoot the onions and garlic to the perimeter of the skillet.

Add ground protein and cook, breaking it up with a wooden spoon or spatula, until cooked through, about 5 minutes. Drain excess fat from the pan, if applicable.

Stir in cumin, chili powder, ½ teaspoon of the kosher salt, smoked paprika, dried oregano, and garlic powder, and let cook for 1 minute. Stir in tomato paste and let cook for another minute. Add water and let simmer until thickened, about 2-3 minutes.

Place remaining 2 tablespoons of olive oil in a small bowl or ramekin. Place tortillas on a clean work surface. Brush or rub both sides of each tortilla with oil. Add ¼ cup of the cooked filling to one side of each tortilla and top with 1-2 teaspoons of cheese. Roll each tortilla up, starting with the filled side, and transfer to the prepared baking sheet, seam-side down.

Bake in the preheated oven until golden brown and crispy, about 8-12 minutes.