Brown 1 pound of lean ground beef in a large skillet over medium heat for about 5–7 minutes. Stir in 1 finely diced onion and cook until translucent, approximately 3 minutes. Drain excess grease, then add 2 minced garlic cloves, 1 packet of taco seasoning, and ½ cup of salsa. Let this mixture simmer for 2–3 minutes until thickened and fragrant.

Warm 10-inch flour tortillas in a microwave or on a skillet. Spread 2 tablespoons of refried beans on the center of each tortilla, then spoon in the beef mixture and top with ½ cup of shredded cheese. Fold the sides of the tortilla inward, then roll tightly from the bottom up.

For frying, heat vegetable oil in a large skillet over medium-high heat until it reaches 350°F (175°C). If baking, preheat the oven to 400°F (200°C). Lightly grease a baking sheet with cooking spray or oil.

Place chimichangas seam-side down into the hot oil. Fry for about 2–3 minutes on each side or until golden brown and crispy. Transfer to a plate lined with paper towels to absorb excess oil.

Lay assembled chimichangas seam-side down on a greased baking sheet. Brush tops lightly with oil and bake for 20–25 minutes, flipping halfway through for even browning.

Allow chimichangas to rest for a few minutes. Serve warm with sides like sour cream, guacamole, or pico de gallo.