Prepare the Bean Mixture:
Empty the can of refried beans into a medium bowl. Add ¼ teaspoon cumin and ½ teaspoon salt, stirring until the mixture is very smooth and well combined.
Assemble the Tacos:
Place 2 tablespoons of the bean mixture in the center of a corn tortilla and flatten it to fill the tortilla. Add a generous amount of shredded cheese on top. Fold the tortilla in half to form a taco and set it aside. Repeat with the remaining tortillas.
Fry the Tacos:
Add a thin layer of neutral oil to a large skillet and heat over medium heat.
Once the oil is hot, gently place the folded tacos in the skillet in a single layer. Cook the tacos for about 3 minutes, or until the bottom is crisped and golden brown. Press down on the tacos if needed to hold the shell closed.
Use tongs or a spatula to flip the tacos over. Cook for another 2-3 minutes, or until the other side is also crisped and golden brown.
Drain and Serve:
Transfer the cooked tacos to a plate lined with paper towels or a wire cooling rack over paper towels to drain any excess oil.
Once drained, add your desired toppings (like lettuce, salsa, sour cream, or avocado) and serve immediately.