Scoop out the vanilla ice cream into 4 rounded balls, about ¼ cup each. Place them on a baking sheet lined with plastic wrap and freeze for at least 15 minutes until firm.
In a small bowl, mix together the cinnamon and sugar. Set aside.
Heat the vegetable oil in a deep fryer or large pot to 375°F (190°C).
While the oil is heating, take each corn tortilla and use a rolling pin to flatten them slightly. This will help them wrap around the ice cream better.
Carefully wrap a tortilla around each frozen scoop of ice cream. Make sure to cover the ice cream completely. You can trim the tortillas if needed and press the edges to seal.
Once the oil is hot, carefully lower each wrapped ice cream into the oil. Fry for about 10-15 seconds until the tortilla is golden brown and crispy. Do not overcrowd the pot; fry them in batches if necessary.
Using a slotted spoon, remove the fried ice cream from the oil and place them on a plate lined with paper towels to absorb excess oil.
Immediately sprinkle the cinnamon sugar mixture over the fried ice cream while they are still warm.
Serve the fried ice cream with whipped cream, chocolate sauce, and chopped nuts if desired.