Set oven to 350 degrees to preheat.
Season the ground beef with the cumin, salt and pepper and brown on medium heat until almost done. Add in the onion and garlic and continue cooking until ground beef is completely cooked. Drain off the fat.
Crush tomatoes into small pieces, adding with juices in the can, to the ground beef. I just use my hands and crush them directly into the pan. Chop the chipotle chilies and add with sauce from the can to ground beef mixture. We like it on the spicy side so I use the whole can, but you may cut back on these to suit your taste or just use 2 fresh Jalapeno (seeds and ribs removed) chopped super fine. Simmer on medium heat, stirring occasionally, until tortilla strips are ready.
Heat a ½ inch of vegetable oil in a 10 inch skillet until very hot, but not smoking. I use cast iron because it keeps the heat, especially if you are cooking on an electric stove. Stack and slice 3 tortillas into 6 strips. Place strips into hot oil carefully and cook, stirring often, until just starting to turn a light golden color. Remove with thongs to a plate lined with 2 paper towels to drain. Continue cooking in batches until all the tortillas are finished.
Grate the cheese, if not already grated, and set aside. Add chicken broth to the sauce, stirring to incorporate the broth.
In the bottom of a 9x13 pan place half of the tortilla strips, moving them around till they are laying somewhat flat and covering the bottom of the pan. Spoon half of the sauce mixture over the tortillas, making sure they are completely covered. Top with half of the cheese. Repeat layers.
Cover with foil and bake for 20 minutes. Remove and let sit for 5 minutes. Top each serving with some crema and enjoy!