frozen taquitos are made on a commercial scale by preparing a flour - based tortilla dough , shaping that dough into generally circular tortillas , baking the tortillas , applying a strip of filling to each baked tortilla , rolling the baked tortilla around the filling to form a filled tortilla , coating the tortilla with batter , frying the batter - coated filled tortillas , and freezing them . to reconstitute , the frozen taquito can be heated in a microwave oven .