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Heat 1 tablespoon vegetable oil in a large skillet over medium-high heat. Add ground beef and break up with a spoon; cook until browned, about 5–7 minutes. Drain excess grease.
Add finely diced yellow onion to the beef and cook until soft, about 3–4 minutes. Stir in minced garlic, chili powder, ground cumin, dried oregano, salt, and black pepper; cook until fragrant, about 1 minute.
Pour in water and simmer until most liquid evaporates, about 2–3 minutes. Confirm the beef reaches an internal temperature of 160°F.
Warm tortillas to make them pliable: wrap the stack in a damp paper towel and microwave 30–60 seconds, or briefly dip each tortilla in hot frying oil (about 5 seconds per side) then drain on paper towels.
Lay a warm tortilla flat and spoon about 2 tablespoons of beef filling onto one side. Roll tightly into a cylinder, securing with a toothpick if needed. Repeat with remaining tortillas and filling.
Heat 3 cups vegetable oil in a deep pot or high-sided skillet to 350–375°F. Fry 3–4 rolled tacos seam-side down, without overcrowding, for 2–3 minutes per side until golden and crispy. Remove with tongs and drain on a wire rack over paper towels.
Arrange tacos on a platter and top with optional shredded lettuce, crumbled cheese, crema or sour cream, salsa, and diced avocado. Serve immediately while warm and crunchy.