Preheat oven: Heat oven to 375°F (190°C). Grease a 12-cup muffin tin.
Cook meat: In a skillet, cook ground beef until browned. Drain excess fat. Add taco seasoning and ¼ cup water; simmer 2 minutes.
Assemble layers: Place one wonton wrapper into each muffin cup. Add a spoonful of seasoned meat, a bit of salsa, and sprinkle of cheese. Top with a second wonton wrapper, more meat, and cheese.
Bake: Bake for 15–18 minutes until wrappers are crispy and cheese is melted.
Serve: Cool slightly. Top with sour cream, guacamole, diced tomatoes, or your favorite taco toppings.