Preheat the oven to 350°F.
In a small bowl, combine sugar and cinnamon.
Wrap the tortillas in a damp paper towel and microwave for 30 seconds. This makes it easier to bend them without tearing them.
Spray one side of the tortillas with cooking spray and sprinkle with cinnamon-sugar. Turn the tortillas over; repeat on the other side.
Flip a 12-cup muffin tin upside down, and nestle a tortilla in the space between 4 cups to form a "bowl." Repeat for the remaining 3 tortillas.
Bake at 350°F until the tortillas are crisp and golden brown, about 15 minutes. Allow to cool completely.
Add ice cream and toppings, as desired