In a medium bowl, combine the ground beef with the baking soda and salt. Mix until well incorporated and let it sit for at least 15 minutes or up to 1 hour.

Heat the vegetable oil in a large nonstick skillet over medium heat until hot. Add the finely chopped onion and sauté for about 4 minutes until softened. Add the minced garlic and cook for another minute.

Add the seasoned ground beef to the skillet. Sprinkle in the chili powder, cumin, coriander, paprika, oregano, and cayenne pepper. Cook while stirring constantly until the beef is no longer pink, about 5 minutes.

Stir in the tomato sauce, water, sugar, and lime juice. Bring to a simmer, then reduce heat to medium-low. Cook uncovered for 10-15 minutes until the liquid reduces and thickens slightly.

Using a wide, shallow spoon, divide the filling evenly among the warmed taco shells. Serve immediately while warm.