Preheat oven to 220°C (425°F) and line a baking sheet with parchment paper.

Season chicken breasts with salt, pepper, and half the chili powder. Bake for 22-25 minutes until internal temperature reaches 74°C (165°F). Let rest 5 minutes, then shred with two forks.

Heat 1 tablespoon olive oil in a large skillet over high heat. Add corn kernels and cook for 5-6 minutes, stirring occasionally, until charred and slightly blackened.

In a large bowl, combine shredded chicken, charred corn, mayonnaise, 2 tablespoons sour cream, remaining chili powder, smoked paprika, garlic powder, and cayenne. Mix well and season with salt to taste.

Warm tortillas in the microwave for 20 seconds to make them pliable. Place about 1/3 cup filling along one edge of each tortilla and roll tightly.

Place flautas seam-side down on the prepared baking sheet. Brush tops with remaining olive oil or spray with cooking spray.

Bake flautas for 15-18 minutes, turning halfway through, until golden brown and crispy.

While flautas bake, prepare the lime crema by whisking together 1 cup sour cream, lime juice, lime zest, minced garlic, and a pinch of salt until smooth.

Remove flautas from oven and immediately top with crumbled cotija cheese and fresh cilantro. Serve with lime crema on the side for dipping.