Cut the tortillas into strips about 4 inches long and 3/4 inch wide. Discard the ends.
Soften the strips in the microwave between damp paper towels for 10 to 30 seconds.
Roll each wiener in a tortilla strip and secure with a toothpick.
Bake for 7 to 8 minutes. Remove them from the oven, then fill the toenail with ketchup or mustard. Remove the toothpicks before serving.