Place mince, breadcrumbs, eggs, onion, parsley, parmesan, 1 1/2 teaspoons salt and 1/2 teaspoon freshly ground black pepper in a bowl. Using your hands, mix to combine.
Using slightly damp hands, form mixture into patties, 2 tablespoonfuls at a time. Place sesame seeds on a plate then roll patties, 1 at a time, lightly in seeds to coat.
Pour oil into a frying pan until it is 1cm deep. Heat over medium heat until hot. Cook patties, in batches, for 2 1/2 minutes each side or until cooked through.
Preheat oven to 180°C. Wrap tortillas in foil. Place in oven for 10 minutes or until warmed through and soft. Form warm tortilla halves into cones and fold bases under, then fill each with a beef patty and a spoonful of salsa. Wrap with a strip of baking paper to secure.