Heat oil in a large skillet over medium-high heat. Add diced potatoes in a single layer.
Cook undisturbed for 4 to 5 minutes until golden. Flip and cook another 4 to 5 minutes.
Season with garlic powder, smoked paprika, cumin, onion powder, salt, and pepper. Toss and cook 2 more minutes. Remove from heat.
Warm tortillas until pliable. Fill each with seasoned potatoes and a generous handful of cheese.
Fold sides in and roll tightly from the bottom. Place seam-side down in the skillet.
Toast over medium heat for 2 to 3 minutes per side until golden and cheese is melted. Serve with sour cream and salsa.