Preheat your oven to 350°F (175°C). In a small bowl, whisk together the white sugar and ground cinnamon until well combined.
Brush both sides of each flour tortilla lightly with vegetable oil, then sprinkle the cinnamon-sugar mixture evenly over both sides.
Cut each prepared tortilla into 8 wedges and arrange them in a single layer on two large, ungreased baking sheets.
Bake the chips for 8 to 10 minutes, or until they are crisp and lightly golden. Rotate the baking sheets halfway through for even baking.
While the chips bake, make the salsa by combining the drained crushed tomatoes, chopped red onion, cilantro, minced jalapeño, lime juice, cumin, and salt in a medium bowl.
Stir the salsa until all ingredients are thoroughly incorporated. For best flavor, let it sit for 10 minutes before serving to allow the flavors to meld.
Serve the freshly baked, warm cinnamon chips alongside the bowl of salsa for dipping.