Step 1

Toast flour in a large skillet over medium-high heat, stirring frequently, until golden brown and smells like toasted nuts, about 10 minutes. Transfer to a plate; wipe out skillet.

Step 2

Heat 2 Tbsp. oil in same skillet over medium-high. Add ground beef and cook, stirring to break up clumps, until browned, about 10 minutes. Using a slotted spoon, remove beef and reserve drippings in skillet.

Step 3

Cook onion, jalapeño, poblano chile, and garlic in same skillet, stirring and scraping up any browned bits, until softened, about 10 minutes. Add tomatoes, season with salt, and continue cooking until most of the liquid has evaporated and tomatoes begin to stick to the skillet, about 8 minutes. Add chili powder and cumin and cook, stirring frequently, until very fragrant, about 1 minute. Add reserved beef and toasted flour and toss until coated.

Step 4

Whisking constantly, add broth, bring to a boil, and continue to whisk until no lumps remain. Reduce heat to medium and cook until chili gravy has thickened and beef is tender, 30–35 minutes; season with salt. Strain through a fine-mesh sieve into a large bowl; set beef and gravy aside separately.

Step 5

Meanwhile, preheat oven to 425°. Heat remaining 1 cup oil in a medium skillet over medium-high until oil bubbles immediately when edge of tortilla touches the surface. Working one at a time, fry tortilla, turning once, until just starting to brown and crisp, about 10 seconds per side. Transfer tortilla to paper towels to drain. Repeat with remaining tortillas.

Step 6

Dip both sides of each tortilla in chili gravy just to coat, then transfer to a rimmed baking sheet. Spread 1 cup gravy lengthwise down the center of a 13x9" baking dish. Working one at a time, spread ¼ cup beef mixture down the center of tortilla and fold one side over filling, then continue to roll enchilada onto itself. Place seam side down in prepared baking dish as you go (enchiladas should be nestled right up against each other). Top with cheese and remaining gravy. Bake until sauce is bubbling and cheese is beginning to brown, 20–25 minutes. Let sit 10 minutes before serving.

Step 7

Gently toss tomatoes, onion, jalapeños, garlic, cilantro, and lime juice in a small bowl; season with salt. Let sit, uncovered, to let flavors meld, about 10 minutes.

Step 8

Serve enchiladas with pico de gallo.