Slice the cauliflower into 1-inch (2.5-cm) slabs, then roughly chop. Dice the onion. Place the cauliflower (including all the little pieces that fall off!) and onion in a large fry pan.
Add the water and 2 tsp. salt to the pan, cover and cook over medium heat until the cauliflower is slightly softened but not yet tender, about 8 minutes, uncovering to stir halfway through.
Meanwhile, dice the chipotle (if you don’t like spice, also remove the seeds) and chop enough cilantro to fill 1/2 cup (3/4 oz./20 g). Halve 1 lime.
Dice the avocado. In a small bowl, combine the avocado, the juice from the halved lime, 2 Tbs. of the cilantro and a big pinch of salt. Mash to combine well.
Uncover the cauliflower, increase the heat to medium-high and stir until any excess water has evaporated, 1 to 2 minutes. Add the neutral oil and cook, stirring often, until the cauliflower has browned a bit, 3 to 5 minutes. Stir in the diced chipotle plus the adobo sauce, the paprika and cumin. Cook, stirring occasionally, until the cauliflower is dark golden brown, 3 to 5 minutes more. If the pan begins to look dry, add a bit more oil. Remove from the heat, then stir in 1/4 cup (1/3 oz./10 g) of the cilantro.
If you have a gas stove, turn a few burners to medium heat, place the tortillas directly on top of the open flames and cook until just charred, 15 to 20 seconds side. If you don’t have a gas stove, warm the in a fry pan over medium-high heat, working in batches as