01 - Heat olive oil in a skillet over medium heat. Add finely chopped onion and sauté for 2-3 minutes until translucent and softened. Add minced garlic and cook for 30 seconds until fragrant, being careful not to burn it.
02 - Add ground beef to the skillet, breaking it apart with a spoon or spatula as it cooks. Continue cooking for 5-7 minutes until fully browned. Drain excess fat if necessary. Stir in chili powder, cumin, smoked paprika, oregano, salt, pepper, and water. Simmer for 3-4 minutes until the sauce slightly thickens. Remove from heat.
03 - Heat a dry skillet over medium-high heat. Warm mini tortillas individually for 15-20 seconds per side until pliable and lightly toasted. Alternatively, microwave tortillas wrapped in damp paper towels for 30 seconds. Keep warm until ready to assemble.
04 - Cut avocados in half, remove pits, and scoop flesh into a mixing bowl. Mash with a fork to desired consistency. Stir in diced tomato, red onion, minced garlic, lime juice, cilantro, salt, and pepper. Mix until well combined. Taste and adjust seasoning if needed.
05 - Spoon a small portion of seasoned beef into the center of each warm tortilla. Top with shredded lettuce, cheddar cheese, diced tomatoes, and cilantro. Add a dollop of sour cream and sliced jalapeños if desired. Serve immediately with guacamole on the side or spoon a portion onto each taco.