Heat oven to 325°F In a small bowl, mix 2 tablespoons sugar and the cinnamon; set aside.
Melt butter in a large skillet. Brush butter on one side of each tortilla; sprinkle each buttered side with 1/2 teaspoon cinnamon-sugar mixture. Turn tortillas over and repeat buttering and sprinkling. Reserve remaining butter in skillet.
Place tortillas on an un-greased baking sheet and place in oven for 1 minute. Remove from oven and roll the tortillas loosely to make tubes; placing seam side down on baking sheet. Return tortillas to oven and bake for 6-8 minutes just until lightly browned on underside and a bit crisp.
In the remaining butter in skillet, sauté apples and remaining tablespoon sugar over high heat for about 8 minutes until lightly browned and tender. Remove from heat and stir in lemon juice.
To serve, spoon warm apples into tortillas. Warm the caramel mixture in the microwave for 30 seconds, stopping it half way and stirring. Drizzle caramel over flautas and top with a dollop of whipped cream.