Pat the chicken thighs dry using paper towels and season generously with salt and pepper. Dredge in flour, shaking off excess, and set aside.

Heat ½ inch of vegetable oil in a large skillet over medium heat until shimmering. Add the floured chicken and cook for 5-7 minutes on each side until golden brown and cooked through.

While the chicken cooks, mix frozen street corn with crumbled Cotija cheese, chopped cilantro, and a squeeze of lime juice in a medium bowl until well-combined.

Warm the corn tortillas in a dry skillet for about 30 seconds on each side or wrap in foil and warm in the oven at 350°F for 10 minutes.

In a small bowl, whisk together sour cream, lime juice, lime zest, and chipotle powder until smooth. Adjust spice level to taste.

Assemble tacos by layering a warm tortilla with crispy chicken, street corn mixture, and drizzling with the zesty lime crema. Add fresh cilantro if desired and serve immediately.