01 - Set the oven temperature to 375°F.
02 - In a large skillet over medium-high heat, brown the ground beef, breaking it up as it cooks, about 5 minutes, then drain excess fat.
03 - Add finely chopped onion and minced garlic to the skillet and cook until softened, approximately 3 minutes.
04 - Stir in ground cumin, chili powder, smoked paprika, dried oregano, salt, and black pepper; cook for 1 minute, then remove from heat.
05 - Heat vegetable oil in a saucepan over medium heat. Whisk in all-purpose flour and cook for 1 minute to form a roux.
06 - Incorporate chili powder, ground cumin, garlic powder, dried oregano, and salt; stir for 30 seconds to release aromas.
07 - Gradually whisk in chicken or beef broth and tomato sauce, stirring constantly; bring to a gentle simmer and cook for 5 to 7 minutes until sauce thickens slightly.
08 - Spread 1/2 cup of the prepared red sauce evenly over the bottom of a 9x13-inch baking dish.
09 - Heat tortillas covered with a damp towel in the microwave for 30 seconds to soften.
10 - Fill each tortilla with 2 to 3 tablespoons of the beef filling and a sprinkle of shredded cheese; roll tightly and place seam-side down in the prepared dish.
11 - Pour the remaining red sauce evenly over the rolled tortillas and sprinkle with the remaining cheese.
12 - Bake uncovered in the preheated oven for 20 to 25 minutes until cheese is melted and bubbly.
13 - Top with chopped cilantro and serve optionally with sour cream.