Combine the shredded chicken, softened cream cheese, salsa, shredded cheese, cumin, chili powder, garlic powder, and salt in a bowl until evenly mixed.

Warm the corn tortillas briefly in a skillet, microwave, or damp towel until flexible. Keep the warmed tortillas covered with a damp towel while you assemble the taquitos.

Place about 2 tablespoons of filling along the lower third of each tortilla. Roll each tortilla tightly and use a toothpick to secure it if needed.

For fried taquitos, heat about 1/2 inch of vegetable oil to approximately 350°F. Fry the taquitos seam-side down in batches for 2–3 minutes per side, until crisp and golden, then drain on paper towels.

For baked taquitos, place the rolled tortillas seam-side down on a lightly oiled baking sheet. Brush or spray them with oil and bake at 425°F for approximately 15–20 minutes, turning once.