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Heat a medium saucepan over medium heat. Add the olive oil and let heat for 30 seconds.
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Add half of the diced onions and salt to the saucepan; saute until the onions are soft, about 4-5 minutes.
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Add the beans, cumin, and water to the saucepan with the onions. Bring to a boil, then cover and simmer on low heat for 5 minutes.
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Meanwhile, combine the diced tomatoes, the rest of the diced onion, cilantro, and jalapenos in a bowl and stir to combine. Juice one lime into the bowl and add the salt. Stir to combine and set aside.
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Once the beans are done, remove from the heat and use a fork or potato masher to mash into small pieces. Juice the other lime into the saucepan with the beans and stir to combine.
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Preheat a nonstick skillet over medium heat. Once the skillet is hot, add oil and swirl to coat the bottom. Gently crack the eggs into the skillet. Cook until the tops of the whites are set but the yolks are still runny, 3-4 minutes. Once done, remove from heat and set aside.
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To assemble, divide the bean mixture on top of the tortillas. Top with the fried egg, pico de gallo, and sliced avocado. Enjoy!