Technically, a taco is a tortilla folded around a filling. The tortillas were traditionally made with corn or maize, but as imports and trade along the border between Mexico and the U.S. increased, wheat flour has also been used to make tortillas. The first English recipes in cookbooks started appearing in the early 1900s. They are quite different from the modern expectations of a taco; they are, in fact, more like quesadillas in that the tortilla is folded in half, and sealed with egg, before being heated. Etymologically, the word taco originally meant "sealed, plugged; a wad"; it soon evolved to mean a "light lunch" in Spain's sixteenth century, and then, well, a taco, a tortilla folded around filling. It's worth noting that taco is Spanish in origin, and not from a New World language; Cortez arranged a feast for his people that included what his historian Bernal Díaz del Castillo called tacos; warm tortilla filled with fresh, locally caught fish.
Soon after tacos made with a warm, soft tortilla began to make inroads across the border, Americans began to deep fry the tortilla, creating the u-shaped curved and crunchy corn taco that is what most American think of when they think "taco." But across the border, and in coastal Southern California, you'll usually be offered a choice of hard or soft, and, more often than not, the taco shell will be assumed to be a soft warm tortilla, but you'll be asked if you want wheat or corn. If you're very lucky, you'll find a taqueria using freshly made blue corn tortillas in their tacos.
While I've had my share of restaurant, chain and independent, tacos, and more than a few tacos from chains specializing in tacos, my favorite tacos are those purchased from a truck, or a street-side stall or taqueria. Quite often, you can score and find tacos al pastor, the giant spit of seasoned pork which the taco chef slices slivers off of so they fall right into a fresh, warm taco, then he adds the condiments of your choice—lettuce, onions, cilantro, cheese, queso fresca, hot sauce, peppers, salsa . . . Then there are fish tacos, especially common around San Diego (even ceviche style fish tacos) as well as the more common ground and seasoned beef, shredded beef, carne asada or steak, or chicken. I confess that while I know that neither are strictly speaking, traditional ingredients, I have been known to enjoy guacamole and sour cream—especially if I'm indulging in peppers or very hot hot sauce.
Image Credit: Carnitas tacos, East Los Angeles, Jess Lander.

