Blend beef thoroughly with cumin, chili powder, peppers, and file powder and refrigerate for at least an hour to allow flavors to settle.
Pan cook beef until partly browned. Add onions, bell peppers, and garlic and cook until meat is browned and vegetables are softened. Drain. Combine with cheese and salsa.
If using a deep fryer, heat oil to 350°F If using a pan, add enough oil to coat the surface of the pan and raise to medium heat.
Microwave a few tortillas at a time on a paper towel to make the tortillas pliable. I warmed 4 tortillas for 45 seconds.
Add a heaping tablespoon of beef, cheese, and salsa mixture to the center of a tortilla. Roll tortilla as tightly as possible and secure with a toothpick. NOTE: push filling in from both sides so keep it from falling out while frying.
Cook a few taquitos at a time. If deep frying, cook for a few minutes or until golden brown. If using a pan, flip over after a few minutes and cook until both sides are golden brown.
Move to drying rack with a paper towel underneath and allow to drain. When cool, remove toothpicks.