Heat the olive oil in a skillet over medium heat. Add the black beans, rice, salsa, cumin, and chili powder. Cook 5 minutes, until warmed through, then season with salt.
Mash the avocados with lime juice, diced red onion, and a pinch of salt. Leave slightly chunky.
Warm each tortilla in a dry skillet until pliable.
Layer spinach, then the rice and bean mixture, guacamole, diced tomato, and sliced red onion across the center of each tortilla.
Fold in the sides and roll tightly from the bottom up. Optionally toast seam side down in a hot skillet for a minute per side.
Serve with extra salsa and chopped cilantro.
