Preheat the oven to 425°F (220°C). Line a baking sheet with a cooling rack or parchment paper and set aside.
In a large bowl, combine the shredded cooked chicken, chili powder, ½ teaspoon each garlic powder, onion powder, and cumin, and ¼ teaspoon salt; stir until evenly mixed.
Warm a non-stick skillet over medium heat. Heat each corn tortilla 30–45 seconds per side until pliable, then place tortillas in a zip-top bag to steam and soften for a few minutes.
Place about 2 tablespoons of the chicken mixture in a line across the lower third of each softened tortilla, then roll tightly and place seam-side down on the prepared sheet, leaving space between taquitos.
Lightly spray all sides of the rolled taquitos with cooking spray. Bake for 18 minutes, carefully flip each taquito, then bake an additional 5 minutes until browned and crisp.
Remove from the oven and serve warm with desired dips such as guacamole, salsa, or sour cream.
