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Prepare the brisket: Pat the beef brisket dry with paper towels. In a small bowl, combine the kosher salt, black pepper, smoked paprika, garlic powder, onion powder, cumin, and cayenne pepper to create the dry rub.
Generously apply the dry rub all over the brisket, pressing it firmly into the meat. Place the brisket on a wire rack set over a baking sheet and refrigerate uncovered for at least 4 hours, or preferably overnight, to allow the rub to penetrate and dry the surface.
Preheat your smoker to a consistent 275°F. Add wood chunks (such as oak, hickory, or pecan) according to your smoker's instructions. Once the smoker is stable, place the brisket directly on the grates, fat side up.
Smoke the brisket: Maintain a consistent temperature of 275°F. Smoke the brisket until the internal temperature reaches between 165°F and 175°F and a deep bark has formed. This typically takes 4 to 6 hours, depending on the brisket's thickness and smoker's efficiency.
Wrap the brisket: Once the bark is set, remove the brisket from the smoker. Tightly wrap the brisket in butcher paper or heavy-duty aluminum foil. Return the wrapped brisket to the smoker.
Continue smoking: Cook the wrapped brisket until its internal temperature reaches 200°F to 205°F and it is probe-tender (a skewer or thermometer should slide in with very little resistance). This can take an additional 2 to 4 hours.
Rest the brisket: Once the brisket reaches the target temperature and tenderness, remove it from the smoker. Place the wrapped brisket in an insulated cooler or a warm oven (turned off) for at least 1 hour, or up to 4 hours. This resting period is crucial for the juices to redistribute, resulting in a more tender and moist brisket.
Shred the brisket: Carefully unwrap the rested brisket. The rendered fat cap can be removed if desired. Using two forks or your hands, shred the brisket against the grain into bite-sized pieces. You can mix the shredded meat with a little of the accumulated juices from the wrapping if it seems dry.
Warm the tortillas: Heat the corn tortillas on a dry skillet or griddle over medium heat for about 30 seconds per side, until pliable and warm. Alternatively, wrap them in a damp paper towel and microwave for 30-60 seconds.
Assemble the tacos: Fill each warm tortilla with a generous portion of shredded smoked brisket. Top with diced red onion, chopped fresh cilantro, and crumbled Cotija cheese if using. Serve immediately with lime wedges and salsa verde on the side.

Prepare the brisket: Pat the beef brisket dry with paper towels. In a small bowl, combine the kosher salt, black pepper, smoked paprika, garlic powder, onion powder, cumin, and cayenne pepper to create the dry rub.
Generously apply the dry rub all over the brisket, pressing it firmly into the meat. Place the brisket on a wire rack set over a baking sheet and refrigerate uncovered for at least 4 hours, or preferably overnight, to allow the rub to penetrate and dry the surface.
Preheat your smoker to a consistent 275°F. Add wood chunks (such as oak, hickory, or pecan) according to your smoker's instructions. Once the smoker is stable, place the brisket directly on the grates, fat side up.
Smoke the brisket: Maintain a consistent temperature of 275°F. Smoke the brisket until the internal temperature reaches between 165°F and 175°F and a deep bark has formed. This typically takes 4 to 6 hours, depending on the brisket's thickness and smoker's efficiency.
Wrap the brisket: Once the bark is set, remove the brisket from the smoker. Tightly wrap the brisket in butcher paper or heavy-duty aluminum foil. Return the wrapped brisket to the smoker.
Continue smoking: Cook the wrapped brisket until its internal temperature reaches 200°F to 205°F and it is probe-tender (a skewer or thermometer should slide in with very little resistance). This can take an additional 2 to 4 hours.
Rest the brisket: Once the brisket reaches the target temperature and tenderness, remove it from the smoker. Place the wrapped brisket in an insulated cooler or a warm oven (turned off) for at least 1 hour, or up to 4 hours. This resting period is crucial for the juices to redistribute, resulting in a more tender and moist brisket.
Shred the brisket: Carefully unwrap the rested brisket. The rendered fat cap can be removed if desired. Using two forks or your hands, shred the brisket against the grain into bite-sized pieces. You can mix the shredded meat with a little of the accumulated juices from the wrapping if it seems dry.
Warm the tortillas: Heat the corn tortillas on a dry skillet or griddle over medium heat for about 30 seconds per side, until pliable and warm. Alternatively, wrap them in a damp paper towel and microwave for 30-60 seconds.
Assemble the tacos: Fill each warm tortilla with a generous portion of shredded smoked brisket. Top with diced red onion, chopped fresh cilantro, and crumbled Cotija cheese if using. Serve immediately with lime wedges and salsa verde on the side.