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