On a baking sheet, place 2 tortillas and layer with beans, cheese and salsa.
Bake at 350°F until tortilla is crispy and cheese is melted (about 10-15 minutes).
While tortilla base is baking, wilt spinach in a pan with a little water, salt and garlic powder. Top tortillas with wilted spinach and fry 2 eggs in the pan. Sprinkle with cumin or chili powder if desired.
Top tortilla with fried eggs and add hot sauce and sliced avocado.