Prepare the Taco Filling: Heat the olive oil in a skillet over medium heat. Add the chopped onions and sauté until soft and translucent, about 5 minutes. Stir in the minced garlic and cook for another minute.
Add the ground beef to the skillet, breaking it up with a spatula. Cook until browned, approximately 8-10 minutes. Drain any excess fat from the skillet.
Stir in the taco seasoning mix and water. Allow the mixture to simmer, stirring occasionally, until the sauce thickens and coats the beef evenly, about 3-4 minutes.
Make the Homemade Taco Shells: In a large frying pan, heat about 1/4 inch of oil over medium-high heat. Test the oil's readiness by dipping the edge of a tortilla into it; if it sizzles, it’s ready.
Carefully place a tortilla in the hot oil and cook for 30 seconds, then flip. Fold the tortilla in half using tongs and cook until crispy, about 1-2 minutes on each side. Sprinkle with salt immediately after frying. Repeat with the remaining tortillas.
Assemble the Tacos: Fill each crispy shell with a generous scoop of the seasoned beef. Top with shredded lettuce, diced tomatoes, and cheese. Add a dollop of sour cream and a spoonful of salsa. Finish with jalapeño slices for those who prefer a kick.