Set a small saucepan over medium heat with 2 tablespoons butter. Once melted, whisk in the flour and cook for about 30 seconds. Slowly whisk in the milk and cook, stirring often, until it has thickened. Season with taco seasoning. Remove from heat and stir in the cheese until melted.

Set a large skillet over medium-high heat, with the remaining butter. Once melted add in the hot dogs and cook, turning often, until the casings are crispy, about 5 minutes.

To assemble, place the hot dogs into the buns and place on a large plate or platter. Top each with the crushed up tortilla chips. Then spoon over the nacho cheese sauce. Top with tomato, avocado, jalapeños, cilantro, and cotija cheese (if using).Serve immediately. Enjoy!