Flatten chicken to ¼-in. thickness. Remove seeds from the chilies and cut into eight pieces. Cut cheese into eight 2-½-in. x ½-in. sticks. Place one cheese stick and one piece of chili in the center of each chicken breast. Fold short sides over and roll up along long sides to enclose filling (secure with toothpick if necessary).
In a shallow bowl, combine bread crumbs, Parmesan cheese, chili powder, garlic salt, cumin and pepper. Dip chicken in butter, then roll in crumb mixture. Place, seam side down, in a greased 13-in. x 9-in. x 2-in. baking dish. Bake, uncovered, at 400° for 25-30 minutes or until chicken juices run clear. Remove toothpicks. Serve with taco sauce if desired.