Fill a large skillet over medium to low heat with vegetable oil and let it heat up.
Add the wheat tortilla and fry it until nicely golden brown.
Repeat this process with 3 more tortillas.
After doing that, transfer them all to a food processor, breaking them into smaller pieces.
Blend very well until they turn into crumbs and set aside.
If you like, you can do this process using a blender.
In a large skillet over medium to low heat, add the sugar and spread it evenly.
Let it heat up until it starts to melt and stir everything very well until it’s completely melted.
Add the milk at room temperature and stir very well until it turns into caramel.
Next, add the tortilla crumbs we prepared and continue stirring until the mixture starts to pull away from the bottom of the skillet.
Transfer the mixture to a baking tray lined with parchment paper and spread it out evenly.
Place it in the refrigerator and let it chill for at least 2 hours.
After this time has passed, remove it from the baking tray, and cut it into smaller pieces.
Serve.