01 - Combine diced tomatoes, red onion, jalapeño, cilantro, and lime juice in a mixing bowl. Season generously with salt and pepper, mix thoroughly, and set aside to allow flavors to meld.
02 - Mash avocados in a separate bowl until mostly smooth with slight texture remaining. Fold in diced tomato, red onion, lime juice, salt, and pepper. Mix until evenly combined and set aside.
03 - Heat olive oil in a large skillet over medium heat. Sauté chopped onion for 2-3 minutes until softened and translucent. Add minced garlic and cook for 30 seconds until fragrant, taking care not to burn.
04 - Add ground beef to the skillet, breaking it apart with a wooden spoon. Cook until completely browned throughout, approximately 5-6 minutes. Drain any excess fat if necessary.
05 - Stir in cumin, smoked paprika, chili powder, oregano, salt, and black pepper. Add tomato paste and water, mixing well to incorporate. Reduce heat to low and simmer for 5-7 minutes until sauce thickens and flavors intensify. Adjust seasoning to preference.
06 - Heat tortillas in a dry skillet over medium-high heat for 30 seconds per side until warm and pliable, or microwave in batches. Keep wrapped in a clean kitchen towel to maintain warmth.
07 - Spoon generous portions of seasoned beef into the center of each warm tortilla. Top with fresh salsa, guacamole, shredded lettuce, and cheese if desired. Garnish with lime wedges and serve immediately while tortillas remain warm.