Heat 1 teaspoon olive oil over medium heat in a large skillet. Add the beef and cook until browned and cooked through, breaking up into smaller pieces using a wooden spoon. Sprinkle on 1 teaspoon of taco seasoning and stir until well-combined. Remove from heat and let cool.
Place the beans, salsa and 2 teaspoons of taco seasoning in the base of a food processor and process until mostly creamy and smooth. Add to the beef and stir to combine. Taste, adding salt as needed.
Warm the tortillas in a microwave for ~15 seconds until just soft. This will make them more pliable to fold in half without breaking. If you are using corn tortillas, you may need to warm them for longer. Place a small amount of the filling (about 1-2 tablespoons depending on size) in each tortilla, then fold in half, gently pressing down to seal. The mixture should be soft enough to easily stick together. Continue with the rest of the filling.
Make the cashew queso dip. Place the drained cashews, remaining teaspoon of taco seasoning, green chiles, water and nutritional yeast in the base of a blender and puree until very creamy and smooth, scraping down the sides as needed. Depending on the power of your blender, this may take a few minutes.
Make the tacos! To pan-fry, heat a thin layer of oil in a large skillet until shimmering. To test if the oil is hot enough, sprinkle a drop or two of water onto the oil. If it crackles, it’s ready to go! Add the tacos a few at a time depending on pan size and cook for 2-3 minutes per side until golden brown and crispy. Remove from pan and let drain on a paper towel lined plate as you finish the rest of the tacos. You may need to add more oil depending on how many batches you make.
To Air Fry: Preheat an air fryer to 400 degrees F. Lightly spray both sides of the tacos with cooking spray (or rub with oil) and add the tacos and cook for 6-7 minutes until golden brown, flipping halfway through. Enjoy with warmed queso sauce!