Place apple pie filling in a sauce pan. Stir until warm.
Heat oil on medium heat in a skillet and holding the tortilla folded in half, place the bottom on tortilla in the oil for a few seconds, then lay it on one side until browned and then place on other side down until browned.
Remove from oil and sprinkle browned tortilla with sugar-cinnamon mixture.
Fill taco shells with apple pie filling and top with whipped cream, and sprinkle a little more of sugar-cinnamon mixture on top.