Use whatever quantities seem appropriate.
Get the oil heating in a pan; a shallower pan will allow you to cook more at one time, if you are making a great quantity.
Stack 4 or 5 of the flour tortillas; cut in half, cut each half in half, then cut in half again (bottom line: you will end up with pie-shaped pieces 1/8th of the tortilla.)
Deep fry a few pieces at a time, allowing them to get puffy and just lightly brown. Drain on paper towelling.
Mix some icing sugar with cinnamon, set aside.
Put a large doily on a platter (optional, obviously.) Arrange a bottom layer of chips, dust with the icing sugar/cinnamon through a sieve or strainer, whiz a light drizzle of chocolate syrup over them. Repeat for successive layers until all the chips are used up, building a small "pyramid." Then, when all is assembled, give the overall tower of chips a final dusting of icing sugar, then a generous drizzle of chocolate syrup whirled around on it.
Serve and stand back.