Fried flour tortilla from scratch cook first or just fry
According to this page... neither your first option. You should toast them in a pan without oil.


  After rest period, heat a large pan over medium-high heat. Roll each
  dough piece into a rough circle, about 6-7 inches in diameter, keep
  work surface and rolling pin lightly floured. Don’t stack uncooked
  tortillas on top of each other or they will get soggy.
  
  When pan is very hot, place one dough circle into pan and allow to
  cook about 1 minute or until bottom surface has a few pale brown
  spots. The uncooked surface will begin to show a few little bubbles.
  If tortilla is browning too fast, reduced heat a bit. If it’s taking
  longer than a minute to see a few pale golden brown spots on underside
  of tortillas, increase heat a bit. Flip to other side and cook for
  about 30 seconds. You want the tortilla to be soft but have a few
  small pale golden brown spots on surface. Remove from pan with tongs
  and stack in a covered container or zippered bag till all tortillas
  are cooked. This will keep them soft and pliable.


You can view the complete recipe following the above link.