01 - Combine diced tomatoes, red onion, jalapeño, cilantro, and lime juice in a mixing bowl. Season with salt and pepper, mix gently, and set aside to allow flavors to meld.
02 - Halve avocados, remove pits, and scoop flesh into a bowl. Mash with a fork to desired consistency. Fold in chopped tomato, red onion, lime juice, salt, and pepper until just combined. Cover and refrigerate until serving.
03 - Heat olive oil in a large skillet over medium heat. Add chopped onion and sauté until softened, about 2 minutes. Add minced garlic and cook 30 seconds until fragrant.
04 - Add ground beef to the skillet, breaking apart with a spoon. Cook until fully browned, approximately 5-7 minutes. Drain excess fat if necessary.
05 - Sprinkle cumin, chili powder, smoked paprika, oregano, salt, and pepper over the beef. Stir in tomato paste and water. Simmer for 5 minutes, stirring occasionally, until sauce thickens and coats the meat.
06 - Heat tortillas in a dry skillet over medium-high heat for 15-20 seconds per side until warm and pliable, or microwave wrapped in damp paper towels for 30 seconds.
07 - Spoon seasoned beef into warmed tortillas. Top with shredded lettuce, fresh salsa, guacamole, and cheese if desired. Serve immediately with lime wedges for squeezing.