In a large bowl, combine the shredded chicken, cheese, cumin, chili powder, garlic powder, salt, and black pepper. Mix well.

Heat the tortillas in a dry skillet over medium heat until warm and pliable, about 30 seconds per side.

Place about 1/4 cup of the chicken mixture on one edge of each tortilla, then roll tightly to enclose the filling.

In a large skillet, heat the vegetable oil over medium-high heat. Once hot, carefully add the rolled flautas, seam side down.

Fry the flautas for about 3-4 minutes on each side, or until golden brown and crispy. Remove and drain on paper towels.

Serve hot, garnished with sour cream, salsa, and chopped cilantro.