In 10-inch skillet, cook beef over medium heat 8-10 minutes, stirring occasionally, until thoroughly cooked; drain. Stir in water, taco seasoning; mix. Heat to simmering; cook 1-to 2 minutes or until thickened. Remove from heat. Stir in refried beans
In 6 (8-oz)wide mouth jars, evenly layer beef mixture, sour cream, guacamole and salsa. Sprinkle with cheese and cilantro. Serve immediately with tortilla chips.