In a medium bowl, whisk together flour, sea salt, granulated sugar, and baking powder. Create a well, pour in milk and vegetable oil, mix by hand to form dough. Knead for 2-4 minutes, cover, let rest for 15 minutes. Heat fry oil to 350℉. Divide dough into 8 pieces, roll into balls, then flatten into 6-inch disks. Use a fork to poke holes in the dough. Fry each disk for 15 seconds until slightly puffed, reshape into a taco with tongs, and fry for an additional 30 seconds. Continue frying for 1-2 minutes until golden brown. Drain on a wire rack, season with salt, and repeat with remaining dough.

Filling:

Cook the ground beef according to the directions on your taco seasoning packet and fill your shells with the cooked meat. Top with your favorite toppings and enjoy!