In a large non stick pan, cook the ground beef and break up with a spatula as you cook, when no longer pink, drain the fat then add the onion and garlic and cook until the onion is soft.
Add the cumin, chilies, and tomato sauce to the pan and mix in, simmer on low heat for 5 minutes, stirring often. Remove from heat and set aside.
In a large, flat pan, cast iron would be perfect, heat a little oil and warm each tortilla for a minute or two on each side, this makes them very soft so you can roll them.
Lay a tortilla on your work surface and add some beef filling at about the point mid way between the edge and the center, make a line of filling across the tortilla.
Roll the tortilla tightly, goal is a nice cigar sized taquito. Repeat this for each tortilla.
Heat about 1/3 inch of oil in pan, when the oil is hot, quickly fry the taquitos to brown them, light golden color is the goal, about 1 minute each.
Serve with dipping sauces as you desire, salsa, sour cream, and guacamole would be great choices.