Heat 1 tablespoon of olive oil in a large skillet over medium heat. Add the onion and garlic, sautéing until soft and translucent, about 3-5 minutes.

Add the ground beef to the skillet, breaking it apart with a spoon. Cook until browned and no longer pink, about 5-7 minutes.

Stir in cumin, chili powder, salt, and pepper, cooking for an additional 2 minutes. Remove from heat and set aside.

Heat the remaining olive oil in a separate skillet or griddle over medium heat. Place a tortilla in the skillet, sprinkle a quarter of the cheese on half of the tortilla, followed by a quarter of the beef mixture, then top with another quarter of cheese. Fold the tortilla in half, pressing down lightly with a spatula.

Cook until the bottom is golden brown, about 2-3 minutes, then flip and cook the other side until golden brown and the cheese is melted. Repeat with the remaining tortillas.

Serve hot with optional toppings like sour cream, salsa, guacamole, and chopped cilantro.