1Cook bacon in a large skillet over medium heat until crispy, about 8 minutes. Remove to paper towels, chop into bite-sized pieces.
2In the same skillet with bacon fat, add diced potatoes and onion. Cook over medium-high heat, stirring occasionally, until potatoes are golden and tender, about 12 minutes. Season with salt and pepper.
3While potatoes cook, whisk together eggs in a large bowl with salt and pepper.
4Push potatoes and onion to the sides of the skillet, add a splash of olive oil to the center, and pour in eggs. Scramble gently, folding them together with the potatoes and onion until eggs are just set, about 4 minutes.
5Stir in chopped bacon and half the cheese until combined.
6Warm tortillas in a dry skillet for 10 seconds per side, or wrap in a damp towel.
7Lay out one tortilla. Add about 1 cup of filling to the center, top with remaining cheese and cilantro. Fold the bottom third up, fold in the sides, and roll tightly away from you.
8Serve immediately or wrap in foil and refrigerate up to 3 days, or freeze up to 2 months.