Heat a skillet over medium heat and cook ground beef until browned, then drain excess grease.
Add onion and garlic and sauté 2–3 minutes until softened.
Stir in taco seasoning, tomato sauce, and water and simmer 3–4 minutes until thickened.
Warm tortillas slightly to make them easier to fold.
Layer rice, seasoned beef, cheese, lettuce, tomatoes, sour cream, salsa, and jalapeños onto each tortilla.
Fold sides inward and roll tightly into burritos.
Optional: Toast burritos in a skillet 1–2 minutes per side until golden and crisp.
Slice and serve immediately.