How to Make It
Combine sour cream and salsa in a small bowl; set aside.
Place sausage in a nonstick skillet over medium. Cook, stirring often, until browned and cooked through, about 4 minutes. Transfer sausage to a plate lined with paper towels.
Whisk together eggs and milk in a bowl. Reserve 1 tablespoon of egg mixture for later.Sprinkle remaining larger portion of egg mixture with 1/4 teaspoon of the salt, and pour into nonstick skillet over medium-low. Cook, stirring often with a rubber spatula, until soft scrambled eggs form. Transfer to a bowl.
Dampen paper towels with water, and wrap around tortillas. Heat tortillas in microwave until warmed and pliable, about 20 seconds. Remove from microwave.
To assemble taquitos, sprinkle each tortilla with 1 tablespoon each of the cheese, sausage, and scrambled eggs. Roll each taquitos tightly into a thin tube; brush with reserved egg wash to seal rolled tortillas.
Heat 3 tablespoons of the oil in a skillet over medium. Place 4 taquitos, seam side down, in hot oil. Fry, turning occasionally, until golden and crisp on all sides, about 2 minutes. Transfer to a wire rack; repeat with remaining oil and taquitos. Sprinkle taquitos evenly with remaining 1/2 teaspoon salt. Drizzle with sour cream mixture; garnish with cilantro leaves.