01 - Combine corn, diced tomato, red onion, jalapeño, cilantro, lime juice, and salt in a bowl. Mix thoroughly and set aside to allow flavors to develop.
02 - Heat olive oil in a large skillet over medium heat. Add chopped onion and cook until softened, approximately 2 minutes. Stir in minced garlic and cook for an additional 30 seconds.
03 - Add ground beef to the skillet and cook, breaking it apart with a spoon, until fully browned, about 5 to 6 minutes. Drain excess fat if necessary.
04 - Sprinkle cumin, smoked paprika, chili powder, dried oregano, salt, and black pepper over the beef. Stir in tomato paste and water. Continue cooking for 2 to 3 minutes until the mixture thickens. Remove from heat.
05 - Heat tortillas in a dry skillet or microwave until soft and pliable.
06 - Fill each tortilla with beef mixture. Top with shredded lettuce, grated cheese, a spoonful of corn salsa, and a dollop of sour cream. Serve accompanied by lime wedges.