Prepare the Filling:
In a mixing bowl, combine shredded chicken, cheese, cream cheese, salsa, chili powder, cumin, garlic powder, and salt. Mix until well combined.
Assemble the Taquitos:
Warm the tortillas slightly to make them pliable. Place 2–3 tablespoons of the chicken mixture in the center of each tortilla. Roll tightly and secure with a toothpick if necessary.
Cook the Taquitos:
To Fry: Heat about 1/2 inch of oil in a skillet over medium heat. Fry the taquitos seam-side down for 2–3 minutes on each side, until golden brown and crispy. Transfer to a plate lined with paper towels to drain excess oil.
To Bake: Preheat the oven to 400°F (200°C). Place the rolled taquitos seam-side down on a greased baking sheet. Lightly spray them with cooking spray. Bake for 15–20 minutes, flipping halfway through, until crispy and golden.
Serve:
Remove the toothpicks (if used) and serve warm with your favorite dipping sauces.