1Heat oil in a medium saucepan over medium heat. Add diced onion and cook until softened, about 3 minutes.
2Stir in minced garlic and cook for 30 seconds until fragrant.
3Add the canned beans (drained and rinsed) to the pan. Mash some of the beans with the back of a spoon to create a chunky consistency, leaving some whole.
4Stir in cumin, chili powder, salt, and pepper. Mix in 1/2 cup of the salsa and simmer for 5 minutes. Taste and adjust seasoning as needed.
5Warm the tortillas in a dry skillet over medium heat, about 30 seconds per side, until pliable.
6Lay a warm tortilla flat on your work surface. Spoon about 1/3 cup of the bean mixture onto the lower third of the tortilla. Sprinkle with 1/4 cup shredded cheese.
7Fold the bottom edge of the tortilla up and over the filling, then fold in the sides and roll tightly to enclose. Place seam-side down on a plate.
8Repeat with remaining tortillas, filling, and cheese.