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Preheat oven to 350 degrees F and spray a 9x13 pan with cooking spray.
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For the enchiladas: In a large skillet over medium-high heat, add oil.
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When hot, add onion and mushrooms.
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Cook until onion is translucent and mushrooms are soft, about 8 minutes, stirring occasionally.
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Reduce heat to medium; add beans and spinach and cook until heated, about 2 minutes.
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Add cumin and garlic powder and stir.
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Remove from heat.
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When ready to assemble, add the tortillas in a single layer to the preheated oven, until warm, about 1 minute.
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You can place them directly on the rack or use a cookie sheet.
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This will help the corn tortillas soften so they are easier to assemble the enchiladas.
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Depending on how quickly you work, you may want to heat 4 at a time so the tortillas stay warm.
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Add about 3 tablespoons of the bean/mushroom mix to each warm tortilla.
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Add 1 tablespoon Jalapeno Cashew Cheese to each, if desired, spreading evenly.
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Carefully overlap each side of the tortilla to enclose (dont close the ends), and place carefully, upside down, in a 9x13 baking pan.
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Repeat until corn tortillas and filling is used up.
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If there is extra filling, you can spoon it into the gaps in the pan.
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For the enchilada sauce In a large skillet over medium heat, add olive oil.
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After 1 minute, add flour and stir with a wooden spoon.
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Add crushed tomatoes, water, oregano, chili powder, cumin, garlic powder, cayenne, and salt.
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Bring to a boil, reduce heat to low, and cook for 15 minutes; the sauce will thicken.
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Stir and remove from heat.
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Spoon enchilada sauce over the enchiladas (about 2 cups, if using your own sauce), covering each corn tortilla with the sauce.
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Sprinkle nutritional yeast over the top, if desired.
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Bake at 350 degrees F for 30 minutes.
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Remove from oven and let cool 5 minutes.
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Top with salsa and avocado.
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Best if served immediately but will last in the fridge for a couple days.