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Make the pico de gallo: Combine the tomato, avocado, jalapeños, cilantro and lime juice in a bowl and season with salt. Gently fold together. Set aside to allow flavors to marry while the mushrooms cook.
Make the tacos: Tear the oyster mushrooms into bite-size pieces, leaving some mushroom tops whole. To make sure the mushrooms become crisp, cook in two batches: Heat a large cast iron or other heavy skillet over medium-high and coat with half of the oil. Once the oil is hot, add half of the mushrooms in a single layer without crowding the skillet. Cook, stirring every few minutes, until deep golden brown and crisp, 10 to 15 minutes. Transfer to a plate, then repeat with the remaining oil and mushrooms. Return the first batch to the skillet, and add the cumin and salt, and season with pepper. Stir well, then remove from the heat.
While the mushrooms are cooking, warm the tortillas on a comal or heavy skillet over medium-high heat until soft and pliable. Wrap them in a dish towel to keep them warm until ready to serve. Divide the mushrooms and pico de gallo among the warm tortillas. Serve immediately.