Divide cookie dough into 8 equal portions. Grab one soft tortilla and place cookie dough in a 5-inch log across the center of the bottom edge. Roll tortilla over the cookie dough and into a fluted shape. Set seam-side down onto a plate and repeat with the 7 other tortillas. Place tortillas into the fridge to chill for one hour.
Place 4 chilled flautas into a air fryer and spray all sides of the flautas with cooking spray. Close air fryer and cook at 400 degrees for 5-6 minutes, flipped about halfway through to ensure even browning.
Remove from the air fryer and repeat with the other 4 flautas. Let flautas chill for about 5-10 minutes and then slice in half. Serve with a dusting of powdered sugar and chocolate sauce for dipping.