Heat the oven to 350 degrees. Cut a wedge into the end of each cocktail wiener to make a flat toenail. Cut the tortillas into strips about 4 inches long and 1/2 inch wide. Discard the ends. Soften the strips in the microwave between damp paper towels for 10 to 30 seconds. Roll each wiener in a tortilla strip around one end and secure with a toothpick. Place on a cookie sheet. Bake for 7 to 8 minutes. Remove them from the oven, then fill the toenail with ketchup or mustard. Remove the toothpicks before serving.