Preheat oven to 350 degrees. Wrap tortillas in foil; place on center rack in oven; heat for 15 minutes.
Meanwhile, combine beef, onion and garlic in skillet; cook and stir over medium heat until done; drain fat.
Stir beans, salsa, and cumin into beef mixture. Cover and simmer over medium heat for 10 minutes, stirring once.
Stir cilantro into filling; spoon filling down center of warm tortillas. Top with cheese. Roll up and serve immediately with your favorite toppings (sour cream, guacamole, tomatoes, more cheese -- yum).