In a mixing bowl, combine shredded chicken, cheddar cheese, cumin, garlic powder, onion powder, salt, and black pepper. Mix well.

Take a warmed tortilla, place a few tablespoons of the chicken mixture in the center, and roll tightly. Repeat with remaining tortillas.

In a skillet, heat vegetable oil over medium heat. Fry the flautas in batches until golden brown and crispy, about 3-4 minutes per side. Drain on paper towels.

Serve hot with sour cream, salsa, and chopped cilantro on the side.