1. Preheat the oven to 350 degrees.
2. Cut out a wedge from each wiener to make a toenail.
3. Cut the tortillas into strips about 4 inches long and ¾ inch wide. Discard the ends.
4. Soften the strips in the microwave between damp paper towels for 10-30 seconds.
5. Roll each wiener in a tortilla strip and secure with a toothpick.
6. Bake for 7-8 minutes. Remove from the oven.
7. Fill each toenail with either mustard or ketchup. Remove toothpicks before serving.