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In a saucepan, heat olive oil over medium heat. Add tomato paste, flour, 2 tsp. cumin, garlic powder, onion powder, and chili powder. Cook 1 minute, whisking.
Whisk in broth, and bring to a light boil. Reduce to simmer, and cook until slightly thickened, about 8 minutes. Salt/pepper to taste and set aside.
Sauté the spinach in a pan over medium heat for 1-2 minutes until lightly wilted.
In a large bowl, combine black beans, 3/4 cup vegan cheese (more/less as desired), wilted spinach, corn, green onions, cilantro, and 2 tsp. cumin.
Preheat oven to 375°F (190°C).
In a 9×13 inch baking dish (lightly sprayed if desired) pour a small amount of the sauce to coat the bottom.
Generously fill tortillas with mixture, roll up tightly with ends tucked in, and place seam side down in dish.
Pour remaining sauce over the enchiladas, coating evenly. Sprinkle 1/4 cup cheese on top if desired.
Bake for about 20 minutes. Garnish with additional cilantro and/or green onions before serving if desired.