To Make the Tortilla Shells:
Start by cutting the flour tortillas into circles using a 3.5 to 4-inch circle cutter. You should have about 30 tortilla circles.
Heat 1 inch of vegetable oil in a deep pan over medium heat.
Using tongs, place the tortilla circles in the hot oil and fry for about 10 seconds. Turn them over, then fold them in half with the tongs to create a taco shell shape. Continue frying until golden brown, turning as needed to ensure even browning.
Remove the shells from the oil and immediately toss them in a bowl with the light brown sugar to coat them completely.
Place the coated shells on an upside-down muffin tin to cool and hold their shape. Repeat with the remaining tortilla circles.
To Make the Homemade Blueberry Sauce:
In a medium pan, combine the blueberries, granulated sugar, 5 tablespoons of water, lemon juice, and lemon zest. Cook over medium heat for 10 minutes.
In a small dish, mix the remaining 2 tablespoons of water with the cornstarch until smooth, then stir this mixture into the blueberry sauce.
Continue cooking and stirring for 20-30 seconds, or until the sauce thickens.
Remove from heat and allow the blueberry sauce to cool completely.
To Make the Cheesecake Filling:
Beat the heavy whipping cream until stiff peaks form, then set aside.
In a separate bowl, beat the softened cream cheese, powdered sugar, and lemon juice on medium speed until smooth and creamy.
Gently fold the whipped cream into the cream cheese mixture until well combined.
Transfer the cheesecake filling to a piping bag and cut off the tip.
To Assemble the Tacos:
Fill each tortilla shell with the cheesecake filling by piping it into the shell.
Top with a generous spoonful of the cooled blueberry sauce.
Serve immediately and enjoy the delicious combination of crispy shell, creamy cheesecake filling, and sweet blueberry topping.