Preheat oven to 375 degrees. Line a cookie sheet with foil and place a cooling rack on top of the pan. This will allow the bacon to crisp on all sides.

Cut each bacon strip into 4 pieces. Cut the bacon in half and then cut each half in half again.

Wrap each thawed tater tot in bacon and then roll it in the brown sugar mixture. Place on top of the cookie rack.

Bake about 10 to 15 minutes at 375, then increase the oven to 400 and let them cook another 5 minutes. Check to see if they are crisping up. You may need to leave them in 5 minutes longer. Check frequently at this point so they don't burn. Serve warm.