In a large skillet over medium heat, cook the ground beef until browned, breaking it apart with a spatula. Drain any excess fat.

Stir in the garlic powder, onion powder, chili powder, cumin, salt, and black pepper. Cook for an additional 2-3 minutes until the spices are fragrant. Remove from heat and let cool slightly.

Warm the corn tortillas in a dry skillet or microwave until pliable.

Place about 2 tablespoons of the beef mixture and a sprinkle of cheddar cheese in the center of each tortilla. Roll them tightly and secure with a toothpick if necessary.

In a large skillet, heat the vegetable oil over medium-high heat. Carefully add the taquitos, seam side down, and fry until golden brown and crispy, about 2-3 minutes per side.

Remove the taquitos from the oil and drain on paper towels. Serve hot with sour cream and salsa.