01 - Combine diced tomatoes, red onion, jalapeño, cilantro, lime juice, and salt in a bowl. Mix thoroughly and set aside to allow flavors to meld.
02 - Heat olive oil in a large skillet over medium heat. Sauté chopped onion until softened, approximately 2 to 3 minutes. Add minced garlic and cook for an additional 30 seconds.
03 - Add ground beef to the skillet, breaking it up as it cooks. Continue until browned, about 5 to 6 minutes. Drain excess fat if necessary.
04 - Add cumin, smoked paprika, chili powder, oregano, salt, and black pepper. Stir in tomato paste and water, then simmer for 3 to 4 minutes until thickened and well combined. Adjust seasoning if needed.
05 - Heat tortillas in a dry skillet over medium heat for 10 to 20 seconds per side, or alternatively wrap in foil and warm in a 350°F oven for 5 minutes.
06 - Place the beef mixture onto each tortilla. Top with prepared salsa and optional toppings as preferred. Serve with lime wedges on the side.