01 - Heat 1 tablespoon vegetable oil in a large skillet over medium heat. Add the finely chopped onion and cook for 3 minutes until softened. Add the minced garlic and cook for 1 minute until fragrant.
02 - Add the ground beef to the skillet, breaking it apart with a spoon. Cook for approximately 7 minutes until evenly browned and no pink remains.
03 - Stir in the chili powder, ground cumin, smoked paprika, dried oregano, cayenne pepper, salt, and black pepper. Cook for 1 minute, allowing the spices to bloom and become fragrant.
04 - Add the tomato paste and mix thoroughly to coat the beef. Pour in the beef broth and bring to a simmer. Cook for 3 to 4 minutes, stirring occasionally, until the liquid is mostly absorbed and the filling is saucy but not watery. Remove from heat and set aside.
05 - Pour vegetable oil to a depth of about 1 inch in a deep skillet or heavy-bottomed pot and heat over medium-high heat. Using tongs, carefully place each tortilla in the hot oil, folding it in half to form a taco shell shape. Fry for 1 to 2 minutes per side until crisp and golden brown. Transfer to paper towels to drain.
06 - Spoon the seasoned beef filling into each crispy shell. Sprinkle generously with shredded cheese while the shells are still warm so the cheese melts.
07 - Top each taco with desired toppings such as shredded lettuce, diced tomato, sliced jalapeños, diced red onion, sour cream, fresh cilantro, and salsa. Serve immediately with lime wedges on the side.