1. Heat oven to 350°F. Line 13x9x2-inch baking pan with foil for easy removal after baking. Lightly spray foil with vegetable oil spray.
2. Beat cream cheese, granulated sugar, cocoa and vanilla until smooth.
3. Gradually add eggs, beating well after each addition. Pour batter into prepared pan.
4. Bake 35 to 40 minutes or until center is almost set. Cool completely. Freeze cheesecake for easier cutting.
5. Cut cheesecake into 16 pieces approximately 4-1/2 by 1-1/2 inches. Place one cheesecake piece in center of each tortilla. Fold tortilla edges over narrow ends of cheesecake. Starting at one unfolded edge, roll tortilla and cheesecake toward other end; fasten edge with toothpick.
6. Refrigerate until ready to fry. (Flauta may be frozen, but should be thawed before frying.)
7. Heat fryer to 325°F. Fry flauta until golden brown and small bubbles form on tortilla. Drain well; remove toothpicks.
8. Cut flauta on the bias into 2 or 3 pieces. Arrange on serving plate; sprinkle with powdered sugar and serve with fudge topping and whipped cream, if desired. 16 flautas.