Preheat the oven to 375˚Line a baking sheet with parchment paper.
Cut cauliflower into small, uniform pieces, and pulse in a food processor in batches until you get a rice-like consistency.
Place the cauliflower in a steamer and cook until slightly tender.
Place the cauliflower fine cheesecloth or thin dishtowel. Squeeze out as much liquid as possible, being careful not to burn yourself.
In a medium bowl, whisk the eggs until frothy. Add in cauliflower, cilantro, lime, garlic powder, salt, and pepper. Mix until thoroughly combined.
Use your hands to form 6 small “tortillas” on parchment paper.
Bake for 10 minutes and carefully flip each tortilla. Return to the oven and bake for an additional 5 to 7 minutes, or until completely set.
Place tortillas on a wire rack to cool slightly.
Heat a medium-sized skillet over medium heat. Place a baked tortilla in the pan, press down slightly with a spatula and brown for 1 to 2 minutes on each side.
Repeat with remaining tortillas.