01 - Set oven to 375°F (190°C).
02 - In a large skillet over medium-high heat, brown ground beef, breaking it up, for approximately 5 minutes. Drain excess fat. Add diced onion and cook until softened, about 3–4 minutes. Stir in garlic, cumin, chili powder, smoked paprika, salt, and pepper, cooking for 1 minute more. Remove from heat.
03 - In a saucepan over medium heat, whisk together vegetable oil and flour for 1 minute. Add chili powder, cumin, garlic powder, onion powder, oregano, and cayenne pepper; cook for 30 seconds. Gradually whisk in broth, then add salt, black pepper, and tomato paste. Bring to a simmer, stirring frequently until sauce thickens slightly, about 5 minutes. Remove from heat.
04 - Spread 1/2 cup of sauce evenly on the bottom of a 9x13-inch baking dish. Place 1/4 cup beef filling onto each tortilla, sprinkle a small amount of cheese, and roll tightly. Arrange tortillas seam-side down in the prepared dish.
05 - Pour remaining sauce evenly over the rolled tortillas, then sprinkle with remaining cheese.
06 - Bake uncovered for 20 to 25 minutes until cheese is melted and bubbly.
07 - Let stand 5 minutes before garnishing with chopped cilantro. Serve with sour cream if desired.