It mostly has to do with the ratio of each of the ingredients to each other, the variety of each ingredient used, as well as the method of preparation. How much corn/oil/salt, what type of corn/oil/salt you use (iodized salt? sea salt? yellow corn? sweet corn? what kind of oil?), how was the chip fried in the oil, what temperature, how long it was submerged, how the corn was milled, what equipment was used, etc. So many different factors go into food manufacturing.
Tortilla chips are made with nixtamalized corn, which has been processed with alkali. Fritos, however, are made with plain cornmeal. The alkali process changes a lot about how corn cooks, and also makes it more nutritious.
Different ways of processing and cooking the corn can also create different amounts of “toasted” flavor.
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