01 - Set oven to 375°F (190°C).
02 - In a large skillet over medium heat, brown ground beef. Add onion and sauté 3 minutes until softened. Stir in garlic, cumin, chili powder, smoked paprika, oregano, salt, and pepper; cook 1 minute until aromatic. Add diced tomatoes and simmer 2–3 minutes. Remove from heat.
03 - In a saucepan over medium heat, whisk vegetable oil and flour constantly for 1 minute to make a roux. Add chili powder, cumin, garlic powder, onion powder, oregano, and salt. Gradually whisk in broth and tomato paste. Simmer 5 minutes until slightly thickened, stirring occasionally. Adjust seasoning as needed.
04 - Lightly grease a 9x13-inch baking dish. Spread a thin layer of sauce over the bottom.
05 - Warm tortillas by microwaving under a damp towel for 30 seconds or briefly heating on a skillet until pliable.
06 - Place 2–3 tablespoons of beef filling on each tortilla, sprinkle with some cheese, then roll tightly and arrange seam-side down in the baking dish.
07 - Pour remaining sauce evenly over the rolled tortillas and top with the remaining shredded cheese.
08 - Bake for 20–25 minutes until cheese is melted and bubbly.
09 - Garnish with chopped cilantro and serve with sour cream if desired.