Preheat oven to 225 degrees and line a baking sheet with parchment paper.
Fill a small skillet with vegetable oil until it is 1/2 inch up the sides. Heat the oil over medium-high heat until hot, about 7-10 minutes. Test the oil by putting the tip of a corn tortilla in the oil, if it bubbles a lot, it's ready.
When the oil is hot, carefully place 1 corn tortilla in the hot oil for a second. Using tongs, take half of the tortilla out of the oil while keeping half in the oil. Bend the tortilla in half while it is cooking to make a taco shape. Let half of the tortilla cook in the oil until crisp and bubbly, about 30 seconds.
Pull the tortilla out of the oil, and place the uncooked half back in the oil to cook while holding the cooked side out. Keep the tortilla open about an inch with the tongs while it continues cooking so that you can fill it later.
Once both sides are cooked and nicely crisp, place the cooked taco shells drain on a plate lined with paper towels to drain the grease. Immediately sprinkle with a bit of sea salt then place on the prepared baking sheet.
Keep the shells warm in the oven while you repeat the process with the other tortillas.
Fill with your favorite taco fixings and serve immediately. Enjoy!