Preheat your oven to 425°F (220°C). Line a large baking sheet with parchment paper.

Bring a large pot of salted water to a boil. Add the frozen tater tots and boil for exactly 5 minutes. They should be tender but not falling apart. Drain them well and let them cool for just a minute until they are cool enough to handle.

Place the tots on the prepared baking sheet, spacing them about an inch apart. Using the bottom of a flat glass or a spatula, gently smash each tot until it’s about 1/4-inch thick.

Drizzle the smashed tots with the olive oil and gently toss with your hands to coat every piece. Spread them back into a single layer. Season generously with salt and pepper.

Roast for 20-25 minutes, flipping halfway through, until they are deep golden brown and incredibly crispy on both sides.

While the tots are roasting, make the beef. In a large skillet over medium-high heat, cook the ground beef, breaking it apart with a spoon, until browned and cooked through. Drain off any excess fat.

Stir in the taco seasoning and water. Bring to a simmer and cook for 2-3 minutes, until the sauce has thickened. Keep warm.

Make the cheese sauce. In a small saucepan over medium heat, melt the butter. Whisk in the flour and cook for 1 minute, stirring constantly.

Slowly whisk in the milk and continue to cook, whisking often, until the mixture thickens enough to coat the back of a spoon (about 3-4 minutes). Remove from heat and stir in the shredded cheddar cheese until completely melted and smooth. Season with a pinch of salt and pepper. If the sauce gets too thick, whisk in a splash more milk.

Transfer the crispy smashed tots to a large serving platter or cast-iron skillet. Spoon the seasoned taco beef evenly over the tots. Pour the warm cheese sauce over the top.

Dollop with sour cream, sprinkle with pico de gallo, jalapeños, and fresh cilantro. Serve immediately while everything is hot and the tots are still shatteringly crisp.