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For the enchilada sauce: Add 1 1/2 cups of hot water to a large bowl and add the dried chiles.
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Leave to sit so the chiles rehydrate and plump up, 15 to 20 minutes.
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Heat a drizzle of olive oil in a medium saucepan over medium heat.
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Add the garlic and onions and saute until fragrant and soft, 5 to 6 minutes.
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Add the cumin, and then pour in the diced tomatoes, rehydrated chile peppers and their water.
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Season with some salt and pepper.
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Then cover and simmer until sauce has reduced and is thickened, about 30 minutes.
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Puree with a stick blender (or in a regular blender), taking care as the liquid is hot and the air in the blender will expand.
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Puree until smooth and keep warm.
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For the taco filling: Set a large saute pan over high heat and add a drizzle of canola oil.
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Add the onions and bell peppers and saute until tender.
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Add the ground beef and saute while breaking up with the back of a wooden spoon.
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Cook until well browned, 7 to 8 minutes.
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Then season with the cumin, granulated garlic, paprika, onion powder, salt and pepper.
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Cook for 3 to 4 more minutes.
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Then stir in half the enchilada sauce (reserve the other half for assembly).
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Keep warm.
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For the tortillas: Take a large nonstick saute pan or griddle and spray lightly with the olive oil cooking spray.
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Warm a tortilla for about 30 seconds on both sides, and then lightly coat one side with a sprinkle of Parmesan.
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Warm through, and then flip so it toasts cheese side down.
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Allow the cheese to cook and brown, about 15 seconds, and then remove from the pan.
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Repeat with the remaining tortillas.
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To assemble: Place a tortilla, cheese side up, on a plate and top with the ground beef mixture, a slathering of the reserved enchilada sauce and garnish with some tomatoes, shredded lettuce, crema, lime and cilantro.
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Cook's Note: When blending hot liquids: Remove liquid from the heat and allow to cool for at least 5 minutes.
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Transfer liquid to a blender or food processor and fill it no more than halfway.
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If using a blender, release one corner of the lid.
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This prevents the vacuum effect that creates heat explosions.
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Place a towel over the top of the machine, pulse a few times then process on high speed until smooth