This Halacha is an Excerpt from our Sefer
What blessing is to be recited over a Tortilla wrap [i.e. Taco]?
Corn/maize flour tortilla: If the Tortilla is made of corn/maize flour, and does not contain any of the five grain flours, then its blessing is Shehakol and requires Borei Nefashos, when eaten plain. When eaten as a Taco, with a Hadama/vegetable filling [no meat], then if one’s main intent of eating is on the vegetables, he states the blessing of the filling [Hadama] and exempts with it the blessing of the Tortilla. If however one’s main intent is on the Tortilla [such as if one has a very thin vegetable filling], then its blessing is Shehakol. If one’s main intent is on both the vegetables and the Taco, then one recites two blessings; Hadama on the vegetables, and after eating some of the vegetables, he recites a Hadama on the filling. If the Taco contains a meat, chicken, fish, or cheese filling, then its blessing remains Shehakol.
Wheat flour tortilla: If the Tortilla contains wheat, or any of the other five grains, then its blessing is either Mezonos or Hamotzi, depending on how it is made. If the majority liquid that was used to knead the flour, is not water [i.e. one used a majority of oil, eggs, spices, and sugar], then it has the status of Mezonos bread. Likewise, if the mixture was spiced to the point that it is uncommon for people to set a meal on such bread, then it has the status as Mezonos bread, [even if it was kneeded with majority water]. If, however, the majority liquid is water, and if it is not spiced to the point that people do not set a meal over it, then whether its blessing is Hamotzi and Birchas Hamazon is dependent on the thickness of the tortilla, and whether it is baked or fired, as explained in the footnote. Practically, a typical Tortilla recipe calls for majority water as its kneeding liquid, and does not contain a great amount of spices, and is baked thin. Accordingly, it should only be eaten within a meal of Hamotzi over a Kezayis of actual bread. If, however, it was made thick, and baked [not fried with a nice amount of oil] then one may say Hamotzi and Birchas Hamazon on the tortilla itself, as it is just like regular bread.
Does one recite a blessing on the filling of a Mezonos Tortilla: If one’s tortilla is Mezonos, due to meeting the conditions explained above, then if one’s main intent of eating the Taco is also on the filling [which is usually the case] then one is to recite a blessing first on the Mezonos, eat some of it, and then say a blessing on the filling.
 See Seder 3:6; 8:3-4; Michaber 208:9; Ketzos Hashulchan 59:3; Kaf Hachaim 208:53
 Seder 1:10; Admur 202:17; Michaber 208:8; Rif Brachos 26a; Rambam Brachos 3:10
Ikkur exempts Tafel: Admur Seder 3:1 “If one is the Ikkur and the second is secondary to it, one says the blessing on the Ikkur and exempts the secondary.”; Luach 4:1; Admur 212:1; Michaber 212:1; Rambam Brachos 3:5; Mishneh Brachos 44a; Ikkur exempts Tafel even if not mixed together, but eating together: Admur Seder 3:8 “This applies even if the foods are not mixed together, but one simply is eating them together.”; Luach 4:6; Admur ibid; Michaber ibid; Rambam Brachos 3:5
 Poskim ibid
 Admur Seder 7:19 “If the foods were not cooked but are eaten together..then if one’s main intent is on both foods, then we do not follow the majority, and rather one says a blessing over both foods.”; Luach 10:19; Admur 202:13; Admur 202:23 “Here that the nut is not mixed.. we only follow majority if they were cooked together”; M”A 168:30 [This is unlike the ruling in Admur Seder 3:1 and the Poskim in previous footnote, who rule that whenever one has two foods that are an Ikkur we follow the majority food, as in truth, that ruling refers to a case that the foods were cooked together, or were mixed together. If, however, the foods were not cooked together, and are not mixed together in a way that they are not individually recognizable, which is the case here, then we do not follow the majority. See Admur 202:23; Glosses of Rav Alyashvili on Seder Birchas Hanehnin 3:1 footnote 8]
 Seder 8:3; 3:6; Michaber 208:9; Orchos Chaim; Abudarham
 See Seder 2:7 “If it was kneeded with some water, one follows the majority”; Luach 8:4; Admur 168:11; Taz 268:7
 See Ketzos Hashulchan 48 footnote 11 that they all join against the water to form a majority
 This means that it is Mezonos and Al Hamichya, unless one sets a meal on the Tortilla/taco sandwich [as defined in Seder 2:2] in which case it becomes Hamotzi and Birchas Hamazon. As is the law with all Pas Haba Bekisnin Meonos bread, a Baal Nefesh is to only eat it within a meal, even if he is Koveia Seuda. [See Admur Seder 2:9]
 Seder 2:7 and 9; Luach 8:4; Admur 168:11; Michaber 168:7; Rambam Brachos 3:9
 Implication of Admur in Seder ibid who omits wording in Admur 168:11 who requires majority spices; See Keztos Hashulcahn 48 footnote 11 that the main thing is that it is spicy to the point that people do not commonly set a meal on it; Glosses of Rav Elyashvili Seder ibid footnote 85
 Seder 2:7; Admur ibid; Michaber ibid; Rambam ibid
Thick versus thin: Thin breads [made of flour and water] are not commonly used to set a meal over, but rather for snacking, and therefore we find in the Talmud and Poskim discussion regarding various types of thin breads and their respective law; whether they are Mezonos or Hamotzi. There is a difference between a Terisa [very thin batter, and very thin baking], Truknin [very thin batter, but not very thin baking] and Lachmaniyos [thin batter, baked thin or thick], and they carry various cases and opinions. [See Seder 2:7; Admur 168:13] In this case, however, that Tortillas are commonly made by forming a regular dough, and only then is it baked thin, then seemingly according to all one is to say Hamotzi on the product, irrelevent of how thin it is. [Implication of Seder 2:5 and all Rishonim and Achronim who describe all the cases to have a thin batter, and not just baked thin; Implication of 1st opinion in Admur 168:15 and opinion in Michaber 168:13; Implication of Admur in Seder who omits case of Ugos Yiveishos; See Piskeiy Teshuvos 168:12] However, we find that the Poskim do not accept this differentiation and maintain that the same laws apply whether the batter is thin or thick, as the main point is regarding how thin the product is after it is baked, and whether people set a meal on it. [Implication of 2nd opinion in Admur 168:15 regaridng frying and cooking dough that “everything follows the final product” and Michaber 168:13 [Admur in Seder 2:12 completely omits the 1st opinion who argues]; See M”A 168:40 in name of Shlah regarding Rekikin Dakin; See Admur 168:12 regarding Ugos Yiveishos; Aruch Hashulchan 168:30; Minchas Yitzchak 1:71-6; Teshuvos Vehanhagos 3:73; All Poskim who rule Matzah is Mezonos, which include Chida in Machazik Bracha 158:5; Yechaveh Daas 3:12; Or Letziyon 2:13-3] Accordingly, whether the Tortilla is Hamotzi or Mezonos will depend on whether it is baked very thin [Mezonos], thin [dispute-eat within meal], or thick [Hamotzi], just as is the law regarding Lachmaniyos. [See Piskeiy Teshuvos ibid] Practically, being this matter is inconclusive either way, one should only eat a Tortilla within a meal, unless it is thick, in which case it may have Hamotzi and Birchas Hamazon recited over it.
Baked versus fried: Dough can only become Hamotzi if baked, or fried with little oil so it does not stick to the pan. If, however, it is fried in a nice amount of oil, then its blessing is a dispute even if it is baked thick, and is only to be eaten within a meal. [Seder 2:12; See Admur 268:15]
 If baked thin but not very thin then, this possibly follows the same law as Lachmaniyos [as explained in previous footnote] which is disputed when baked thin, but not very thin, if it is Mezonos or Hamotzi. [Seder 2:6] Furthermore, even if baked very thin, it still unclear if it receives the law of a Lachmaniyos, or of actual bread [being it was made into actual dough] as explained in the previous footnote.
Other opinions: Some write that if the Totilla is very thin its blessing is Mezonos, while if its not very thin but is also not thick, then its like Mezonos bread. [Piskeiy Teshuvos ibid]
 Admur Seder 7:19 “If the foods were not cooked but are eaten together..then if one’s main intent is on both foods, then we do not follow the majority, and rather one says a blessing over both foods.” Seder 3:7 and Admur 168:9 that one always says the blessing on the Mezonos even if it is not the Ikkur. However, that is referring to a case that they were baked together. In this case since the wrap and filling are cooked separately, consequently they each receive their designated blessing as each one is not nullified to the other, as explained in Seder 3:1 and 7:19 regarding when both are an Ikkur. See Piskeiy Teshuvos 212:12 regarding eating Mezonos with meat; 212:14 that when there is a large amount of filling one always recites both blessings;