Whisk the oil and flour together in a small saucepan over medium heat until well combined.
Whisk in the chili powder, cumin, garlic, paprika, cayenne, and 1/4 tsp salt until well combined.
Slowly whisk in the water and cook until the sauce just begins bubbling.
Reduce heat to medium-low and simmer, stirring often, until sauce thickens, about 8 minutes.
Take sauce off the heat and season with salt & pepper if necessary the set aside.
ENCHILADAS:
Add the beef to a dutch oven over medium-high heat. Cook the beef while breaking it up into small pieces with a spatula until browned, about 8 minutes.
Reduce the heat to medium-low and add the chili powder, garlic, cumin, and salt. Stir and cook over medium-low heat for about 2 more minutes. Take off the heat and set aside.
Preheat the oven to 400°F.
Lightly cover the bottom of a 8x8 baking dish with some of the enchilada sauce.
Lay the tortillas out flat. Divide the beef mixture evenly among the tortillas spreading the beef down the center of one-side of each tortilla. Roll up the tortillas so the beef is covered but leave the ends of the tortilla open. Lay the rolled tortillas seam-side down in the baking dish.
Pour the remaining sauce over the rolled tortillas and sprinkle the cheese on top.
Cover the baking dish tightly with aluminum foil. Bake in the preheated oven until sauce is bubbly and cheese is melted, about 25 minutes.
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