01 - Heat 1 tablespoon olive oil in a large skillet over medium heat. Add diced potatoes and cook, stirring occasionally, until golden brown and tender, approximately 10-12 minutes.
02 - Add chopped onion and jalapeño to the skillet. Cook until softened and fragrant, about 3 minutes. Season generously with salt and pepper. Transfer potato mixture to a plate and keep warm.
03 - In a mixing bowl, whisk together eggs, milk, 1/2 teaspoon salt, and 1/4 teaspoon black pepper until well combined and slightly frothy.
04 - Heat remaining 1 tablespoon olive oil in the same skillet over medium-low heat. Pour in egg mixture and scramble gently using a spatula, pushing eggs across the pan until just set but still moist.
05 - Return cooked potato mixture to the skillet with scrambled eggs. Sprinkle shredded cheese over top and stir until melted and fully incorporated. Remove from heat immediately.
06 - Heat tortillas in a dry skillet over medium-high heat for 30 seconds per side until pliable and lightly toasted, or microwave wrapped in damp paper towels for 30 seconds.
07 - Spoon potato-egg-cheese filling evenly among warmed tortillas. Garnish with fresh cilantro and serve immediately with salsa on the side.