A manufacturing apparatus produces defined lengths of meat or other filling materials for taquitos, enchiladas, burritos, and other rolled, wrapped, or folded tortilla foods. This apparatus includes a small, upper, filling conveyor that operates in parallel with a large, lower, tortilla conveyor. Other components include an extruder, nozzle, cutter, and various sensors that produce output signals indicating tortilla and filling position. Encoders are also provided to represent position and / or movement of at least the upper conveyor. According to the sensor outputs, a controller regulates operation of the upper conveyor, extruder, and cutter to produce and then accurately deposit segments of filling material upon tortillas as they pass by upon the lower conveyor. As needed, the controller (1) advances, reversed, and / or stops the upper conveyor, (2) directs the pump to start / stop filling production, and (3) regulates the cutter to cut extruded filling material.