Frozen taquitos are made on a commercial scale by preparing a flour-based tortilla dough, shaping that dough into generally circular tortillas, baking the tortillas, applying a strip of filling to each baked tortilla, rolling the baked tortilla around the filling to form a filled tortilla, coating the tortilla with batter, frying the batter-coated filled tortillas, and freezing them. To reconstitute, the frozen taquito can be heated in a microwave oven.