If you going to deep or shallow fry the taquitos then it is best to seal the rolled taco with a flour water paste. I haven't used any as I am baking the taquitos.
Preheat the oven to 180°C.
Line a baking tray or sheet with some parchment paper.
Take one tortilla and warm it up a bit on a skillet or pan. This will make it more pliable. Corn tortilla tend to crack so must warm them up.
Remove it and put it on a work board. Put about a heaped tablespoon of the filling just one inch away from the edge.
Shape the filling into a long log. Make sure it doesn't spread out to the edges.
Apply the flour paste at the opposite side edge if using any.
Roll the tortilla with the filling into a tight thin roll much like a cigar or spring roll.
Place the taquito on the prepared baking tray. Place the edge part at the bottom.
Repeat the same procedure with the remaining tortilla.
Brush the rolled tacos with some oil.
Bake them for 20-25 minutes or till they are slightly golden brown and crispy.