Step 1: Make the Chili Gravy : In a medium saucepan, heat oil over medium heat. Whisk in flour and cook for 2–3 minutes until it forms a light brown roux (slightly nutty aroma). Add chili powder, cumin, garlic powder, onion powder, oregano, and cayenne. Stir for 30 seconds. Slowly pour in the beef broth, whisking continuously to prevent lumps. Add salt and pepper, then simmer for 10 minutes until thickened and smooth. Taste and adjust seasoning as needed. Keep warm.

Step 2: Prepare the Beef Filling : In a skillet over medium heat, cook ground beef until browned, breaking it apart with a spoon. Add chopped onion and garlic; sauté until soft and translucent. Season with cumin, chili powder, salt, and pepper. Drain any excess fat. Optionally stir in a little cheese for creaminess. Set aside and keep warm.

Step 3: Prepare the Tortillas : Heat 2–3 tablespoons of oil in a skillet. Quickly fry each tortilla for 5–10 seconds per side—just until softened (don’t crisp them). Place them on paper towels to drain excess oil. This step prevents the tortillas from cracking when rolled.

Step 4: Assemble the Enchiladas : Preheat oven to 375°F (190°C). Spread ½ cup of chili gravy on the bottom of a baking dish. Lay out a tortilla, add a spoonful of the beef mixture in the center, and roll it up tightly. Place seam-side down in the baking dish. Repeat with remaining tortillas. Pour the remaining chili gravy over the top, ensuring all enchiladas are covered. Sprinkle generously with shredded cheese.

Step 5: Bake : Bake uncovered for 20 minutes, until cheese is melted and bubbly. Let rest for 5 minutes before serving.