Taquitos can be baked or fried, and are traditionally made with tortillas. You can use store bought or homemade tortillas, or anything that can roll easily. I will only be focusing on tortillas, the rest will have to come from your own imagination.
Shredded/ground meat with cheese rolled in a tortilla (meat already cooked). More can be added according to tastes, like different sauces: cream cheese, peanut sauce, sweet chili sauce, buffalo, and alfredo.
Once everything is mixed in the proportions you want, just roll it up as tight as you can and cook it stovetop or in the oven. Since everything is already cooked, you are just looking for texture. Always start cooking rolled up food seam down, this prevents it from becoming unfurled.
I would cook it either in butter or oil, for stovetop, and with a brush coating of butter or spray of cooking oil, for the oven. Since I haven’t tried it yet, I would go medium high until it browns, rotating as needed. Or 400 degrees for 7 minutes both sides, for extra crispy cut the times in half and add 1-2 minutes each side with broil.