Preheat the oven to 425°F. Line a baking sheet with parchment paper or aluminum foil for easy cleanup.
Place a large skillet over medium-high heat and add the sausage links. Cook, turning occasionally, until they are heated through and slightly browned. Transfer them to a plate, leaving any rendered grease in the pan to enhance the eggs’ flavor.
In a mixing bowl, crack the eggs and add a splash of water or milk for fluffiness. Beat with a fork until well combined. Pour the eggs into the same skillet, season with salt and black pepper, and scramble over medium heat. Stir frequently until the eggs are just set but still soft. Remove from heat.
Heat a dry skillet or griddle over medium heat. Warm each tortilla for a few seconds on each side until pliable, ensuring they don’t crack when rolled.
Evenly distribute the scrambled eggs across the tortillas, followed by a generous sprinkle of shredded cheese. Place a cooked sausage link on top, then roll each tortilla tightly, securing the filling inside. Arrange them seam-side down on the prepared baking sheet to prevent unrolling.
Lightly coat the taquitos with cooking spray to promote crispiness. Transfer to the oven and bake for 10-15 minutes, or until the tortillas are golden and slightly crisp.
Serve warm with your favorite salsa for dipping.