01 - Preheat the oven to 375°F. Grease a 9x13-inch baking dish.
02 - Heat 1 tablespoon of vegetable oil in a large skillet over medium heat. Sauté the chopped onions for 2 to 3 minutes until translucent. Add minced garlic and cook for another 30 seconds. Add ground beef and break it up with a spoon. Cook until browned, about 6 to 8 minutes. Drain any excess fat.
03 - Stir in ground cumin, chili powder, smoked paprika, dried oregano, salt, and black pepper. Cook for an additional minute. Remove from heat.
04 - In a saucepan, heat 2 tablespoons of vegetable oil over medium heat. Whisk in all-purpose flour and cook for 1 minute. Add chili powder, ground cumin, garlic powder, onion powder, dried oregano, and cayenne pepper if using, stirring for 30 seconds.
05 - Gradually whisk in beef or chicken broth and tomato paste. Bring to a simmer and cook, whisking frequently, until the sauce thickens, approximately 6 to 7 minutes. Season with salt and black pepper. Remove from heat.
06 - Spread half a cup of enchilada sauce in the prepared baking dish. Warm tortillas to make them pliable. Place a quarter cup of beef filling and 2 tablespoons of cheese on each tortilla. Roll up and arrange seam-side down in the baking dish.
07 - Pour the remaining enchilada sauce evenly over the rolled tortillas. Sprinkle with the remaining shredded cheese.
08 - Bake uncovered for 20 to 25 minutes until the cheese is melted and bubbly.
09 - Garnish with chopped cilantro, sliced jalapeños, and serve with sour cream and lime wedges if desired.