01 -
Spread frozen tater tots on a baking sheet in a single layer. Bake at 425°F (220°C) for 20-25 minutes, flipping halfway, until deeply golden and crisp.
02 -
Brown ground beef in a skillet over medium-high heat, breaking it up, until no pink remains, 6-8 minutes. Drain fat. Add taco seasoning and 2 tablespoons water. Simmer 2 minutes.
03 -
Heat each tortilla in a dry skillet for 20-30 seconds per side until soft and pliable.
04 -
Spread nacho cheese down the center of each warm tortilla. Top with seasoned beef, crispy tots, shredded cheddar, sour cream, and chipotle sauce if using. Leave a 2-inch border.
05 -
Fold sides in, then fold the bottom up and roll tightly away from you. Cut in half and serve immediately.