To Make Tortilla Shells:

1. Cut the tortillas into 3.5–4-inch circles using a circle cutter. You will need about 30 tortilla circles.
2. Heat 1 inch of vegetable oil in a deep pan over medium heat.
3. Place the tortilla circles in the hot oil, using tongs, and let them fry for about 10 seconds. Turn to the other side, then fold them in half with tongs to form shells. Fry until golden brown on both sides.
4. Immediately transfer the shells to a bowl with light brown sugar, coating them completely. Place them on an upside-down muffin tin to cool. Repeat with the remaining tortilla circles.

To Make Homemade Blueberry Sauce:

1. In a medium pan, add blueberries, sugar, 5 tablespoons of water, lemon juice, and lemon zest. Cook over medium heat for about 10 minutes.
2. In a separate small dish, mix the cornstarch and remaining 2 tablespoons of water, then add to the blueberry mixture in the pan. Stir and cook for 20-30 seconds until the sauce thickens.
3. Remove from heat and let cool completely.

To Make Cheesecake Filling:

1. Beat the heavy whipping cream until stiff peaks form. Set aside.
2. In a separate bowl, beat the cream cheese, powdered sugar, and lemon juice until smooth.
3. Gently fold in the whipped cream until combined.
4. Transfer the cheesecake filling to a piping bag and cut off the tip.
5. Pipe the filling into each tortilla shell, then top with blueberry sauce.