Creating potato flautas is simple and straightforward. Follow these steps to prepare this delicious dish:

1. Boil the Potatoes: Place the diced potatoes in a pot of salted water. Bring to a boil and cook until tender, about 15-20 minutes.
2. Mash the Potatoes: Drain the potatoes and return them to the pot. Mash them thoroughly until smooth.
3. Season the Mixture: Add the grated cheese, garlic powder, onion powder, cumin, salt, and pepper to the mashed potatoes. Mix until well combined.
4. Heat the Tortillas: In a dry skillet over medium heat, warm the corn tortillas for about 30 seconds on each side until pliable.
5. Fill the Tortillas: Place about 2 tablespoons of the potato mixture at one end of each tortilla. Roll it tightly around the filling, tucking in the edges to seal.
6. Heat the Oil: In a deep pan, heat around ½ inch of vegetable oil over medium-high heat until it reaches 350°F (180°C).
7. Fry the Flautas: Fry the flautas in batches, about 3-4 minutes per side, until golden brown and crispy. Avoid overcrowding the pan.
8. Drain Excess Oil: Once crispy, remove the flautas and set them on a plate lined with paper towels to drain excess oil.
9. Cool Slightly: Allow the flautas to cool for a few minutes before serving.

These steps will guide you in creating potato flautas that are both crispy and packed with flavor.