Step 1: If using raw chicken, boil chicken breasts in lightly salted water with a bay leaf and garlic cloves until cooked through (about 15-20 minutes). Remove chicken, let cool slightly, then shred finely using two forks.
Step 2: In a medium mixing bowl, combine the shredded chicken, softened cream cheese, sour cream, drained diced green chilies, ground cumin, chili powder, garlic powder, onion powder, salt, and black pepper. Mix thoroughly until all ingredients are well incorporated and the mixture is creamy and uniform. Taste and adjust seasonings if necessary.
Step 3: Wrap the corn tortillas in a damp paper towel and microwave for 30-60 seconds, or until warm and pliable. This step is crucial to prevent them from cracking when rolled.
Step 4: Lay a warm tortilla flat on a clean surface. Place about 2 tablespoons of the chicken mixture in a line across the center of the tortilla, leaving space at both ends. Do not overfill.
Step 5: Tightly roll the tortilla from one end to the other, forming a cylinder. Ensure the seam is tight. Repeat with the remaining tortillas and filling.
Step 6: Heat about 1 inch of vegetable oil in a large, heavy-bottomed skillet or Dutch oven over medium-high heat to 350°F (175°C). Use a kitchen thermometer for accuracy.
Step 7: Carefully place 3-4 flautas into the hot oil, seam-side down, using tongs. Do not overcrowd the pan. Fry for 2-3 minutes per side, or until golden brown, crispy, and evenly cooked.
Step 8: Using tongs, carefully transfer the cooked flautas to a plate lined with several layers of paper towels to drain excess oil. Remove any toothpicks before serving.
Step 9: Repeat with the remaining flautas, ensuring the oil temperature stays consistent. Keep cooked flautas warm in a low oven (200°F/95°C) while finishing the batches.