Start by peeling and grating the potatoes using a box grater. Place the grated potatoes into a clean kitchen towel, twisting it tightly to squeeze out as much excess moisture as possible.

In the bowl with the drained potatoes, add shredded cheese, finely chopped onion, minced garlic, chopped cilantro, ground cumin, salt, and pepper. Stir the mixture until all ingredients are evenly combined.

To make the tortillas pliable, heat a large skillet over medium heat. Warm each flour tortilla for about 10-15 seconds per side.

Take a warm tortilla and place 2-3 tablespoons of the potato filling near one edge. Roll it tightly, tucking in the ends.

In a large skillet, heat about 1-2 inches of vegetable oil over medium-high heat until it shimmers. Add the flautas in batches, frying for 3-4 minutes on each side.

Once fried, transfer the Crispy Potato Flautas to a plate lined with paper towels to drain excess oil. Serve hot with salsa and sour cream.