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

Warm the tortillas in a skillet over low heat until pliable. Place about 2 tablespoons of the chicken mixture in the center of each tortilla, roll tightly, and secure with a toothpick if necessary.

In a large skillet, heat the 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 guacamole on the side.