Begin by mixing the brown sugar and cinnamon in a bowl. Set aside.
Utilize a 3.5-4 inch circle cutter to cut circles from the tortillas.
Heat oil in a frying pan to a medium temperature. Carefully place tortilla circles in the hot oil using tongs, frying for approximately 10-15 seconds. Then, flip and fold them in half, continuing to fry until they achieve a golden brown hue.
Remove the tortillas from the oil, allowing excess oil to drain off briefly, then immediately coat them in the cinnamon sugar mixture. Ensure both the exterior and interior of the shells are thoroughly covered.
Place the prepared shells on an inverted muffin tin to maintain their shape. Repeat this process with the remaining tortilla circles.