Cut tortillas into 3.5–4 inch circles using a cookie cutter or round glass.
For frying: Heat 1 inch of oil in a skillet. Fry tortilla circles for 10–15 seconds per side, folding them in half with tongs while frying. Drain on paper towels, then toss in a mix of cinnamon and brown sugar.
For baking: Brush each tortilla circle with melted butter or oil. Toss in cinnamon-sugar. Drape over inverted muffin tin cups and bake at 400°F (205°C) for 5–10 minutes or until golden and crisp.
In a saucepan over medium heat, whisk together water, brown sugar, cinnamon, nutmeg (optional), and cornstarch until thickened (about 2–3 minutes).
Add diced apples and vanilla extract. Simmer for 10 minutes until apples are tender. Let cool to room temperature.
In a bowl, beat cream cheese until smooth. Add powdered sugar, vanilla, and heavy cream (plus lemon zest if using). Beat until creamy and thick. Chill for 20–30 minutes.
Pipe cheesecake filling into each cooled taco shell, filling about 3/4 full.
Top with a spoonful of the cooled apple filling.
Garnish with optional toppings like caramel drizzle, chopped nuts, or graham cracker crumbs.
Serve immediately for best texture and crunch.