Special equipment: heavy-duty aluminum foil
Preheat the oven to 375 degrees F. Put an oven rack in the lowest position with a 6-inch clearance above. Cut eight 6-inch squares of heavy-duty foil and eight 1-inch squares of heavy-duty foil. Using the larger foil squares, wrap each sugar cone, molding to the shape of the cone to cover completely and tucking in excess. Spray the outside of the foil generously with cooking spray and set aside.
Add 1 teaspoon canola oil to a medium pan over medium-high heat, then add the onions. Cook, stirring often, until the onions are soft, about 4 minutes. Add the beef and garlic and cook, breaking the meat apart with a spoon, 2 minutes, then add the chili powder and 1 teaspoon salt and stir well to incorporate. Add the salsa and 1/3 cup of water and cook, breaking apart the meat and stirring, until the sauce is bubbly and the beef is browned, 4 minutes more. Remove from the heat and set aside.
Brush both sides of each of the tortillas using the remaining 2 tablespoons oil. Wrap a tortilla around a sugar cone and secure the seam with a toothpick. Trim the top of the tortilla with scissors to make an even edge. Put it on a large baking sheet. Repeat with the remaining tortillas and cones.
Bake for 5 minutes, then wrap the tip of each cone with the small foil squares to keep the tips from burning. Return to the oven until the cones are lightly browned and crisp and hold their shape, 5 to 7 minutes more. Remove the foil tips, and carefully remove the foil cone inserts and the toothpicks. Unwrap and reserve the sugar cones for another use. If the tortilla cones are still soft, return them, empty, to the oven, to cook until crisp, 1 to 2 minutes more.
Meanwhile reheat the meat filling and set it out along with the cheese, avocado, cilantro, sour cream, jalapenos, tomatoes, salsa, hot sauce and lime wedges for a taco bar. Serve the cones hot from the oven, allowing each eater to build his or her own taco.
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