Place diced potatoes in a pot of salted water. Bring to a simmer and cook until fork-tender, about 10–12 minutes. Drain well and let steam dry for a couple of minutes to remove excess moisture.

Heat 1 tablespoon of oil in a skillet over medium heat. Add the chopped onion and a pinch of salt. Sauté until translucent and fragrant, about 4 minutes. Add the garlic and cook another 30 seconds until it releases its warm aroma.

Add the cooked potatoes to the skillet. Use a potato masher or fork to roughly mash — leave small chunks for texture. Stir in cumin, smoked paprika, chili powder (if using), salt, and pepper. Taste and adjust seasoning.

Add 2 tablespoons of oil to another large skillet and heat over medium-high heat until shimmering. Spoon dollops of the potato mixture into the hot oil and press into small patties if you want extra crisp edges. Fry until golden and crisp, about 3–4 minutes per side.

While the filling crisps, warm tortillas in a dry skillet or over an open flame for a charred touch. Keep them covered with a clean towel to stay pliable.

Place a spoonful of the crispy potato filling on each tortilla, top with shredded cheese so it melts against the warm potatoes, and garnish with cilantro, a squeeze of lime, and any optional toppings.

Serve immediately for maximum contrast between crisp and creamy.