Preheat the oven to 375°F (190°C). Lightly brush both sides of each flour tortilla with vegetable oil so they crisp evenly without burning. Arrange the tortillas in a muffin tin, pressing each one into a cup to form a bowl shape, or drape them over inverted oven-safe small bowls on a baking sheet if you prefer larger, looser bowls.

Bake the tortillas for 10–15 minutes, rotating the pan once midway, until the edges are golden and the centers are set and lightly crisp. Remove from the oven and carefully transfer to a wire rack to cool; they will continue to crisp as they cool.

While the bowls bake, heat a large skillet over medium-high heat and add the olive oil. When the oil shimmers, add the chopped onion and a pinch of salt; sauté until the onion becomes translucent and edges begin to color, about 4–5 minutes.

Add the minced garlic to the skillet and cook for 30 seconds until fragrant. Push the aromatics to the side, add the ground beef and break it into small pieces with a spatula. Cook for 6–8 minutes, stirring occasionally, until the beef is fully browned and crumbly.

Sprinkle the chili powder, ground cumin, smoked paprika and dried oregano over the beef and stir to combine. Pour in 1/2 cup water and scrape up any browned bits from the bottom of the pan. Simmer 2–3 minutes until the liquid reduces and the meat is coated in the spice mix. Taste and season with salt and black pepper as needed.

If you prefer a saucier filling, stir in an additional 1/4 cup of salsa and warm through for 1–2 minutes; otherwise transfer the seasoned beef to a bowl and keep warm while you assemble.

Line each cooled tortilla bowl with a small handful of shredded lettuce so the greens create a barrier between the shell and wet ingredients. This helps keep the bowl crisp longer.

Spoon about 2–3 tablespoons of the seasoned ground beef into each lettuce-lined cup. Top each with a tablespoon of chunky salsa, then sprinkle with shredded cheddar cheese. Add a few leaves of cilantro if using.

If you like the cheese slightly melted, return the filled cups to the oven at 350°F (175°C) for 3–5 minutes until the cheese softens. Remove and let cool slightly before serving. Serve with lime wedges and sour cream on the side for squeezing and dolloping.