Gather all the ingredients on a clean surface.
Heat the tortillas in a skillet over medium heat for about 30 seconds on each side.
In a bowl, mix the cooked rice with cumin, chili powder, salt, and pepper.
Spread a layer of the rice mixture on each tortilla.
Add black beans evenly on top of the rice.
Sprinkle shredded cheese over the beans.
Top with fresh salsa and chopped lettuce.
Add avocado slices for extra flavor.
Carefully fold in the sides of the tortilla and roll it up tightly.
Serve immediately or grill for an extra crispy texture.