A machine forms tortillas into cooked taco shells using a conveyor with a plurality of complementary, vertically extending forming elements which shift from a nested to an open condition as the conveyor sprockets are traversed for feeding and discharging the product. On the lower conveyor run the forming elements pass through a channel of cooking oil and then on to a station where cooked taco shells are discharged. A loading conveyor feeds tortillas in a spaced column towards the forming elements and an acceleration conveyor operates between the loading conveyor and forming conveyor for positioning the tortilla for engagement with a forming element.