Heat the vegetable oil in a medium saucepan over medium heat. Add the red onion and garlic and cook, stirring occasionally, until the onion is soft, about 4 minutes. Add the chipotles, tomatoes and chicken broth and bring to a simmer over medium-high heat. Add the crushed chips and tequila; reduce the heat and simmer 10 minutes.
Transfer the soup to a blender and puree until smooth. Season with salt. Pour into small bowls (or shot glasses); top each with sour cream, cilantro and a whole chip.
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