In a medium mixing bowl, beat the 8 ounces softened cream cheese, 1/3 cup powdered sugar, and 2 teaspoons pure vanilla extract on medium-high speed for 1½ to 2 minutes, until smooth.
Add the 8 ounces thawed whipped topping and continue beating until the mixture is smooth and fluffy.
Transfer the cheesecake mixture to a piping bag (or a gallon-size Ziploc bag with a corner snipped). Place the filled bag in the refrigerator to chill while you prepare the tortilla shells.
Pour the 48 ounces vegetable oil into a deep stockpot or Dutch oven (enough oil so a folded tortilla can be fully submerged). Heat the oil over medium-high until it reaches 325–350°F on a deep-fry/candy thermometer. Adjust the heat to maintain that temperature.
In a shallow tray or shallow bowl, combine 1½ cups granulated sugar and 3 teaspoons ground cinnamon; stir to combine and set aside.
Invert a muffin tin and line the tops of the upside-down cups with paper towels, tucking towels between cups so they will support and hold the shape of the cooked tacos. Place the tin near the stove.
Use long-handled tongs to pinch two opposite sides of a flour street taco tortilla together to form a folded taco shape. Hold the sides together firmly with the tongs so the tortilla keeps its shape.
Carefully submerge the folded tortilla into the hot oil, keeping your hands and face away from the pot. Fry for 1 to 2 minutes, turning or adjusting with the tongs as needed so the inside and outside brown evenly, until the tortilla is light golden brown and crisp.
If the tortilla begins to open while frying, use the tongs to fold it back together and keep it submerged until evenly browned.
Remove the fried tortilla from the oil with the tongs and immediately place it into the cinnamon-sugar mixture. Use a spoon to sprinkle the cinnamon sugar evenly over the inside and outside of the shell to coat it.
Transfer the coated shell to the paper-towel-lined inverted muffin tin so it can cool and hold its shape. Repeat steps 7–11 with the remaining tortillas, working in batches and avoiding overcrowding the oil. Allow the shells to cool completely in the muffin tin.
Remove the chilled cheesecake filling from the refrigerator. Cut the tip off the piping bag or open the Ziploc corner and pipe a line of cheesecake filling across the center of each cooled taco shell.
Spoon the 21 ounces blueberry pie filling onto each taco, distributing the filling among the tacos.
Serve the blueberry cheesecake tacos immediately.