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Step 1
Working against the grain, slice the beef into thin strips about 1/2 inch thick and 1 inch long.
Step 2
In a molcajete or mortar and pestle, crush the cumin, peppercorns, garlic and 1 teaspoon salt to form a coarse paste. (Alternatively, make the paste by finely mincing the garlic into a paste and mixing in ground spices until well incorporated. Reduce the spice amount in the recipe to half if using ground.)
Step 3
Rub the paste all over the beef using your hands. Cook right away, or transfer to a bowl, cover and refrigerate until ready to cook, up to overnight.
Step 4
Heat the oil in a large skillet over medium heat until hot and shimmering. Add the onion and cook until softened and fragrant, about 5 minutes. Add the beef and cook until lightly browned and fully cooked, 8 to 10 minutes. Season with 1 teaspoon salt.
Step 5
Add the tomatoes, chiles and bell peppers. Cook, stirring often, until the vegetables have softened, the tomatoes have released their juices and the sauce coats the back of a spoon, 20 to 25 minutes. Taste and season with salt, about 1 teaspoon.
Step 6
Serve in shallow bowls with a side of refried beans and piping hot tortillas.