Preheat oven to 350 degrees. Lightly coat a medium to large baking sheet with cooking spray.

In a food processor, combine the black beans, tomatoes & chilies, cilantro, and juice from 1/2 of the lime. Pulse for a few seconds until the mixtures is mostly ground but still has some chunkiness to it.

Transfer a few spoonfuls of the black bean mixture onto one side of one of the tortillas. Roll the tortilla up, then arrange it on the baking dish, open side facing down. Repeat this process for all 12 tortillas.

Bake the taquitos for 10 minutes, or until the tortillas are lightly crispy.

Meanwhile, rinse out the food processor, then make the avocado lime cashew cheese: Place the soaked cashews, nutritional yeast, paprika, 1/4 TSP sea salt and garlic clove in the food processor. Pulse for a few minutes, or until the cashews become ground and start to form a smooth texture. You may need to scrape down the sides of the processor once or twice.

Add the avocado in chunks, along with the water + remaining lime juice and sea salt. Process until the mixture in smooth and velvety.

Once the taquitos are done cooking, remove them from the oven. Either drizzle the avocado sauce onto the taquitos, or transfer the sauce to a bowl to serve for dipping (or a bit of both!). Enjoy while they're warm.