Heat a small skillet over medium heat until warm, then briefly toast each tortilla for about 10 seconds per side until they become soft and pliable. Keep them covered with a towel to stay warm.
Add a teaspoon of oil to the skillet and heat until shimmering. Add the ground beef, breaking it apart with a spatula, and cook for 5-7 minutes until browned and slightly crispy around the edges. Stir in cumin and chili powder, cooking for another minute until fragrant.
While the meat cooks, prepare your toppings: dice fresh tomatoes, shred lettuce, and crumble cheese. Keep these ready in small bowls for easy assembly.
Once the beef is fully cooked, remove it from the heat. Using tongs, hold a tortilla just until lightly warmed and flexible, about 2 seconds per side, then transfer it to a plate.
Spoon a small amount of the seasoned beef into the center of each tortilla, then sprinkle with shredded cheese. Add diced tomatoes, shredded lettuce, and a spoonful of salsa on top.
Fold each mini taco gently in half, pressing slightly to hold the fillings inside. Serve immediately while the tortillas are warm and the cheese is melty.
