Step 1
Place cut potatoes in a bowl of cold water. Cover with plastic wrap and refrigerate 8 hours to overnight. Remove from water and dry on paper towels.
Step 2
Heat oil in a deep-fryer to 300 degrees F (149 degrees C). Fry potatoes in batches until tender but not crispy about 3 minutes. Drain on paper towels.
Step 3
Preheat the oven to 200 degrees F (95 degrees C).
Step 4
Turn deep-fryer heat up to 400 degrees F (204 degrees C). Fry potatoes in batches until brown and crispy about 3 minutes more. Drain on paper towels and transfer fries onto a baking sheet; place in the oven to keep warm.
Step 5
Heat a large skillet over medium heat. Cook and stir ground beef in the hot skillet until browned and crumbly 5 to 7 minutes. Drain and discard grease. Return beef to the pan; add onion and jalapeno. Cook and stir until onions are translucent about 5 minutes.
Step 6
Stir garlic into the beef mixture and cook until fragrant about 1 minute more. Add water cumin sea salt paprika black pepper 1/4 teaspoon garlic powder 1/4 teaspoon chili powder red pepper flakes onion powder and oregano. Mix well turn heat down to low and keep warm.
Step 7
Melt butter in a small saucepan over medium heat. Add flour; mix until lightly browned and bubbling 3 to 5 minutes. Increase heat slightly. Add milk slowly; cook and stir until milk bubbles and thickens enough to coat a spoon or whisk about 7 minutes. Reduce heat to low. Add cheese in handfuls; mix until melted completely about 3 minutes. Add remaining garlic powder chili powder and 1/4 teaspoon salt to the nacho cheese sauce; mix well.
Step 8
Place fries on a plate. Pour nacho cheese sauce over the fries and layer taco meat on top.