Melt 2 tablespoons butter in a small saucepan over medium heat, then whisk in 2 tablespoons all-purpose flour to create a smooth paste.

Stir in 3 tablespoons chili powder and cook for 30 seconds until fragrant, then add 1 can (14.5 ounces) diced tomatoes with juice, 1 cup beef broth, 1 teaspoon cumin, and half teaspoon garlic powder, stirring well.

Bring the sauce to a gentle simmer and let it bubble for 5 minutes, stirring occasionally, then season with salt and pepper and keep warm.

Heat 2 tablespoons vegetable oil in a large skillet over medium-high heat until shimmering.

Add 1.5 pounds ground beef and cook for 5 to 7 minutes, breaking apart with a wooden spoon, until no pink remains; drain excess fat.

Reduce heat to medium, add 1 medium diced onion and cook for 3 to 4 minutes until softened, then add 3 cloves minced garlic and cook for 30 seconds.

Stir in 2 teaspoons ground cumin, 1 teaspoon chili powder, half teaspoon salt, and quarter teaspoon black pepper, cooking for 1 minute to bloom the spices.

Add 1 can (15 ounces) black beans, drained and rinsed, and cook for 2 to 3 minutes until heated through, then remove from heat and stir in 1 cup shredded cheddar cheese until melted.

Preheat the oven to 350°F (175°C) and pour one-third of the sauce into the bottom of a 9x13-inch baking dish, spreading it evenly.

Warm 8 flour tortillas (8-inch) wrapped in a damp paper towel in the microwave for 30 seconds, then fill each with about one-third cup of the meat mixture, roll tightly, and place seam-side down in the dish.

Pour the remaining sauce over the rolled tortillas and sprinkle the remaining 1 cup shredded cheddar cheese on top.

Cover the dish with aluminum foil and bake for 20 minutes, then remove the foil and bake for an additional 15 minutes until the cheese is melted, bubbly, and lightly golden.

Let the enchiritos rest for 5 minutes before serving to allow the sauce to set.