Lay 1 tortilla half on a work surface. Spoon about 1 tbsp. beans onto an end. Sprinkle filling with about 1 tbsp. cheese.
Starting with the filling end, roll taquito into a tight cigarette shape and secure with a toothpick. Repeat with remaining tortillas, beans or chicken, and cheese.
In a large wide pot, heat about 1 in. oil over medium heat until it reaches 375° on a deep-fry thermometer. Cook taquitos, about 4 at a time, turning often, until golden brown, about 2 minutes. Using a slotted spoon, transfer taquitos to a rimmed baking sheet lined with paper towels. When cool, remove toothpicks. Serve with salsa and guacamole.
Note: Nutritional analysis is per taquito.