Combine beans, taco seasoning, and salsa in the bowl of a food processor and process until smooth. Spread 2 tablespoons of bean mixture on one half of each tortilla and top with cheese. Fold the tortilla over to create a taco.

Heat oil in a large skillet over medium-high heat. Fry tacos in oil until crispy and golden-brown, 1 to 2 minutes per side. Drain on a paper-towel-lined plate.

Serve with salsa, sour cream, lime, and fresh cilantro.