Brown ground beef in a skillet, add taco seasoning and water, simmer until thickened. Set aside.
Sauté onion in oil, stir in rice until lightly browned. Add broth, salsa, and spices. Cover and simmer until tender (about 20 mins). Set aside.
Whisk sour cream, chipotle sauce, chili powder, cumin, paprika, garlic and onion powder, sugar, and salt. Set aside.
Microwave tortillas in damp paper towels (30 sec). Warm nacho cheese sauce.
Spread nacho cheese and shredded cheese on a tortilla. Top with another tortilla, press gently to seal.
Add taco meat, Spanish rice, chipotle sauce, and sour cream. Fold and roll like a burrito.
Pan-sear seam-side down in a hot skillet with oil until golden and crispy, 2–3 minutes per side.
Slice or serve whole. Enjoy warm with a melty center and crisp shell.