In a large skillet over medium heat, brown ground beef until fully cooked, about 5-7 minutes. Add in a diced small onion and sauté until translucent, about 3-4 minutes. Drain excess grease, then stir in minced garlic, taco seasoning, and salsa. Simmer for 2-3 minutes and let the filling cool slightly.

On each large flour tortilla, spread a layer of refried beans and add a generous spoonful of the beef mixture. Sprinkle shredded cheese on top, then fold in the sides and roll tightly to enclose the filling. Repeat with the remaining tortillas.

For frying, heat about 2 inches of vegetable oil in a deep pan to 350°F. Carefully place the chimichangas seam-side down and fry for 2-3 minutes per side until golden brown and crispy. For a healthier option, preheat your oven to 400°F, brush the chimichangas with oil, place seam-side down on a baking sheet, and bake for 20-25 minutes or until crisp and golden.

Once cooked, allow chimichangas to rest on a paper towel-lined plate for a couple of minutes. Serve warm, topped with garnishes like sour cream, guacamole, or additional salsa.