Cook the sausage: In a large skillet over medium heat, cook the sausage, breaking it up into crumbles until browned and cooked through. Add diced jalapeño and sauté for 1–2 minutes until softened.

Wilt the spinach: Add baby spinach to the skillet and cook until just wilted. Remove skillet from heat and set aside.

Scramble the eggs: In a medium bowl, whisk together eggs, milk, and salt. In a separate pan, cook eggs until just set but still soft. Combine with the sausage mixture.

Add cheese: Stir in 1 to 2 cups of shredded cheese, depending on how cheesy you want your taquitos.

Warm tortillas: Heat corn tortillas for a few seconds in the microwave or in a pan to make them pliable.

Assemble taquitos: Add 2–3 tablespoons of filling to each tortilla, then roll tightly.

Crisp the taquitos: Lightly spray a skillet or baking sheet with oil. Cook taquitos seam-side down in a skillet until golden and crispy on all sides, or bake at 400°F (200°C) for 10–12 minutes until crispy.

Serve hot with salsa, sour cream, or guacamole if desired.