Heat a large skillet over medium-high heat.
Add the ground beef and cook for 5–7 minutes, breaking it into irregular crumbles, until browned.
Drain excess grease if necessary.
Add the diced onion and cook for 2–3 minutes until softened.
Add the garlic, chili powder, cumin, smoked paprika, oregano, salt, and black pepper.
Cook for approximately 30 seconds.
Stir in the tomato paste and cook for 1 minute.
Add the water or beef broth and simmer for 2–3 minutes until the filling is flavorful and moist but not runny.
Remove the skillet from the heat.
Lay the tortillas flat and sprinkle cheese over one half of each tortilla.
Divide the seasoned beef between the tortillas.
Top with additional cheese and fold each tortilla in half.
Heat a thin layer of neutral oil in a clean skillet over medium heat.
Cook the tacos in batches for approximately 2–3 minutes per side, until golden and crisp.
Transfer to a plate or wire rack.
Serve immediately with salsa, sour cream, guacamole, lettuce, tomatoes, cilantro, and lime.