Heat the tortillas on both sides for a short time on a dry frying pan – until air pockets appear. Drain the mackerel from oil. Cut the onion into thin feathers. Chop the dill and cut the gherkin into small cubes. Mix the dill, gherkin, and salt and pepper into the cream cheese.
Smear the cheese on the tortillas and top with onions and mackerel, and lettuce in the middle. Roll the tortillas into tight enough rolls and wrap in cling film. Leave in the fridge for a few hours so that they go through with flavor. Before serving, cut into pieces at an angle.