01 - Combine diced tomatoes, red onion, jalapeño, cilantro, lime juice, salt, and black pepper in a medium bowl. Mix thoroughly and set aside to allow flavors to meld while preparing the remaining components.
02 - Heat olive oil in a large skillet over medium heat. Add finely diced onion and cook for 2-3 minutes until softened and translucent. Add minced garlic and sauté for 30 seconds until fragrant, being careful not to burn.
03 - Add ground beef to the skillet. Cook while breaking apart with a spatula until fully browned, approximately 5-7 minutes. Drain excess fat if necessary before proceeding.
04 - Stir in tomato paste, chili powder, cumin, smoked paprika, oregano, salt, black pepper, and cayenne. Mix thoroughly to ensure the meat is evenly coated with the spice blend.
05 - Pour in water and stir to combine. Let the mixture simmer for 2-3 minutes until the liquid is absorbed and the meat is juicy but not watery. Taste and adjust seasoning as desired.
06 - Heat tortillas in a dry skillet over medium-high heat for 15-20 seconds per side until warm and pliable, or microwave wrapped in damp paper towels for 30 seconds.
07 - Spoon seasoned beef into each warmed tortilla. Top with shredded cheese, lettuce, a generous portion of pico de gallo, and avocado slices. Serve immediately with lime wedges on the side.