Start by trimming the rounded edges from each tortilla to create a square shape. Cut each square into four smaller squares so they fit neatly into the muffin tin. This creates the perfect base for the taco cups.
Lightly coat a muffin tin with cooking spray and press each tortilla square into a cup cavity. Spray the tops lightly and bake until golden and crisp. Allow the cups to cool slightly before removing them from the pan.
Heat olive oil in a small skillet over medium heat and add the corn. Cook until the kernels begin to brown and develop a slightly roasted flavor. Set aside a small portion for garnish if desired.
In a large mixing bowl, combine the prepared guacamole, diced tomato, red onion, jalapeño, and cooked corn. Stir gently until all ingredients are evenly distributed throughout the mixture.
Using a cookie scoop or spoon, divide the guacamole mixture evenly among the baked tortilla cups. Make sure each cup is generously filled for the best presentation and flavor.
Top each taco cup with extra corn, sliced jalapeños, and chopped cilantro if desired. Arrange them on a serving platter and serve immediately while the cups remain crispy.