Special equipment: cookie cutters or kitchen shears, a drinking straw and thin ribbon or butcher's twine
Line a baking sheet with paper towels or fit with a cooling rack. In a pie dish, mix together the sugar and cinnamon.
Add enough oil to a shallow heavy-bottomed pot to come 1 inch up the sides. Heat over medium to low heat until a deep-fry thermometer inserted in the oil registers 360 degrees F.
Use large cookie cutters or kitchen shears to make desired shapes and designs with the flour tortillas. Use a straw to make a hole on top of each for hanging.
Fry each tortilla shape for 1 to 2 minutes per side. Remove and drain on the prepared baking sheet. Dredge the tortillas in the cinnamon sugar while still hot.
To assemble, thread a piece of ribbon or butcher's twine through the hole on top of each ornament and tie off to form a loop for hanging.
Hang these on your Day of the Dead tree or use them for Halloween ornaments.