Place the diced potatoes in a large pot of water and then bring them to a boil. Cook until tender but not falling apart, about 4 minutes from the time the water comes to a boil. Drain the potatoes.
Meanwhile, in a large skillet over medium-high heat, fry the bacon until crisp. Transfer the cooked bacon to a paper towel-lined plate. Pour off half the bacon drippings from the skillet and reserve for another use.
Return the skillet with the bacon drippings to medium-high heat. Add the potatoes to the skillet and sprinkle with 1/2 teaspoon (3 grams) salt. Cook the potatoes, stirring only occasionally, for about 10 minutes, or until the edges start to brown and crisp.
While the potatoes are frying, whisk the eggs. Season with salt and pepper if desired.
When the potatoes are done, transfer them to a large bowl. Add a little more oil to the skillet, if necessary, and then pour in the whisked eggs. Place over medium heat and scramble the eggs to the desired doneness. Gently dump the scrambled eggs into the bowl containing the potatoes. Add the salsa or enchilada sauce and crumbled bacon and gently toss to combine.
Set up your burrito-rolling station with a small bowl of water, a bowl of shredded cheese, and the big bowl of egg and potatoes. Start by heating the tortillas, 1 at a time, by placing them in a hot, dry skillet for 30 seconds per side. Toss the tortilla on a flat surface, scoop 1/2 cup or more of the egg and potato mixture onto the heated tortilla, and sprinkle with 2 tablespoons shredded cheese. Then form the burrito by folding the 2 sides of the tortilla in over the filling and then tightly rolling the tortilla up from the unfolded edge over the filling and into a cylinder. To get a good seal on the bottom edge of the tortilla, dip your fingertips in the water and paint a little water near the edge of the tortilla before completing the rolling and then press gently. (The author likes to fill and wrap one burrito as the next tortilla is heating, but in order to pull this off you need to work quickly and be careful not to burn your tortillas.)
Serve immediately or freeze for later. To freeze the breakfast burritos: Place the burritos in a single layer on a parchment-lined baking sheet. Place the baking sheet on a level shelf in the freezer and forget about the burritos until they’re frozen solid, at least 4 hours. Wrap each frozen burrito individually in plastic wrap and place them in a large, freezer-safe, resealable plastic bag. Store in the freezer until ready to use. To reheat the breakfast burritos: Unwrap the burritos and place them on a paper towel in the microwave. Heat on high for 1 1/2 to 2 minutes, flipping once halfway through reheating. If you prefer a crisp tortilla, after microwaving the burrito, place it in a small skillet over medium-high heat and toast for 20 to 30 seconds per side. (This extra step is well worth the little effort!)