1. Brown ground beef in a skillet over medium heat. Drain excess fat.
2. Add taco seasoning and water to the beef. Stir and cook until the sauce thickens.
3. Warm tortillas in a microwave or on a skillet.
4. Spread nacho cheese sauce evenly on each tortilla.
5. Add a portion of the seasoned beef to each tortilla.
6. Top with shredded lettuce, diced tomatoes, jalapeños, and cheddar cheese.
7. Roll up the tortillas, folding in the sides to secure the filling.
8. Serve with sour cream if desired.