This is the best taco soup because it is loaded with ground beef and taco flavor plus topped with freshly fried corn tortillas.
In a large, non-stick skillet, pour enough of the oil in the pan so it is about 1/4-inch to 1/2-inch deep. You don't need a lot of oil. Heat the oil over medium heat. Once it is hot, gently place the tortillas in the pan to fry. I am able to fit three tortillas in my pan at a time. You don't want them to overlap. Allow them to fry until they are starting to puff a bit and lightly brown. Then flip them over and fry for about one more minute. Remove the tortillas to a paper towel-lined plate and sprinkle with sea salt. Continue frying the tortillas until you have enough. I usually make anywhere between 8 and 12, 4-inch tortillas.
Heat a soup pot over medium-high heat. Add one tablespoon of oil. When it's hot, add the onion and garlic and cook just until the garlic is fragrant, 1 to 2 minutes.
Add the ground sirloin and cook until the meat is no longer pink, breaking up the meat with a spoon or spatula as it cooks.
Stir in the taco seasoning and cook for about one minute.
Then add the beans, corn, tomatoes, salsa and broth. Stir well and bring the soup to a gentle boil.
Reduce the heat and cover the soup so it is gently simmering. Allow the soup to simmer at least 20 minutes before serving.
Serve the soup topped with the freshly fried corn tortillas, shredded cheese and sour cream.