Warm the vegetable oil in a large saucepan over medium heat and whisk in the flour to create a smooth roux.

Stir in the chili powder, garlic powder, garlic salt, dried oregano, and ground cumin until the mixture is fragrant and well combined.

Slowly pour in the chicken broth while whisking constantly to ensure the sauce remains smooth and free of lumps.

Allow the sauce to simmer for about fifteen minutes until it is thick enough to coat a spoon.

Preheat the oven and lightly grease a baking dish while the sauce finishes simmering.

Soften the corn tortillas in the microwave using a damp paper towel so they become flexible and easy to roll.

Dip each softened tortilla into the warm red sauce until coated on both sides.

Place a generous portion of shredded cheese down the center of each tortilla, roll tightly, and place seam-side down in the dish.

Pour the remaining red sauce evenly over the assembled tortillas and top with the rest of the shredded cheese.

Bake until the cheese is completely melted and the sauce is bubbling around the edges of the pan.