You'll need a package of ready-made flour tortillas, oil for frying (about 1/4 cup) and some cinnamon and sugar for sprinkling on top.
Add the oil to a fry pan and heat until very hot. Then gently slip in one tortilla. You can also cut the tortilla in strips and fry several strips at a time. These work great to serve with ice cream. This go around i made the nice big round ones. You'll need to flip the tortilla to get it browned on both sides. This is easiest with a pair of tongs. These cook really fast so you'll need to keep an eye on them so they don't burn.
Once browned on both sides, set on a paper towel to drain and while still hot sprinkle some sugar and cinnamon evenly over the top of the Buñuelo. Some stores will sell the cinnamon and sugar in one container already mixed. This can be found in the spice section of the store. Serve while still warm. Enjoy!