Step 1: Acquire Nacho Chips
The first is just to buy the chips. Normal tortilla chips will work OK, but I think a slightly sweetened chip is a better fit. The good folks from "Food Should Taste Good" have some particularly nice options: sweet potato and chocolate are both yummy.
The second approach is to make your chips. Since I've tagged this snack as healthy, I'm avoiding the deep fryer, and recommend you bake tortilla chips. (If you live for deep frying, well, you can go that route too.)
Tortillas (corn, wheat, or flour... whatever floats your boat)
Cooking spray OR vegetable oil (e.g. peanut or corn; if you're feeling crazy, try coconut oil.)
White OR brown sugar
Preheat oven to 400F. If you're using oil, brush the tortillas lightly on both sides with some oil to help the chips crisp up and avoid sticking to the pan. Cut tortillas into strips or triangles or whatever shape you want your final chips to turn out. Unicorns? Why not! If you didn't use oil, spray a flat pan with cooking spray and lay out your tortilla pieces, and then spray the tortillas again with cooking spray. Otherwise, just spread out the tortillas. Sprinkle sugar lightly over the chips, and bake in the oven until crispy and a pretty shade of brown (~10 minutes).