Preheat oven to 400 degrees.

Line a baking sheet with parchment paper and set aside.

Lay a piece of bacon flat on a cutting board. Lay a tater tot and a piece of cheese on top of the bacon and roll so the seams of the bacon overlap the tater tot and cheese.

Carefully roll the wrapped tot in brown sugar making sure to coat.

Place tater tots seam side down on a baking sheet and bake for 12 minutes. With tongs, turn the tots over and bake an additional 12 minutes or until the bacon is nice and crispy.

Serve warm as is or with a side of sour cream and chives.