DISSOLVE cornstarch in water in small bowl; set aside. Heat evaporated milk, sweetened condensed milk and syrup in medium saucepan over medium-high heat; bring to a boil. Reduce heat to medium; add the cornstarch mixture. Bring to a boil again; stirring constantly, until mixture thickens. Remove from heat; stir in vanilla extract. Pour into medium bowl. Refrigerate for 2 hours or until well chilled.

CUT up the tortillas in the shape of stars* by using a cookie cutter and tracing the edges with a knife. Add vegetable oil to 1/4-inch depth in large skillet; heat over high heat 1 to 2 minutes. Fry stars until lightly browned (done very quickly). Drain on paper towels.

SPRINKLE stars with powdered sugar. Serve with cream and fruit.
* NOTE: Tortillas can also be cut into triangles.