Start with the cashew sauce: Soak the cashews in water for at least one hour. While these are soaking, you can dice the onion, peppers and tomatoes and put in fridge until you are ready to make the burritos.
Drain the cashews and place in a food processor with the jalapeno (seeded if desired), minced garlic clove, nutritional yeast, and water. Process the cashew mixture, scraping down the sides as needed, until smooth. Scoop the sauce into a bowl and set aside.
Make the green chile sauce: add the onion, flour, olive oil and cumin to a medium saucepan on low and cook for about 7 minutes, until browned. Add the vegetable broth and the chiles, bring to a boil, and then simmer on low for 20 minutes, stirring as needed to ensure the sauce does not burn.
Make the beans: rinse and drain the black beans, and place in a food processor along with the cumin, olive oil, garlic, salt and water. Process for about a minute, until well blended. Scoop out the bean mixture and set aside.
Make the filling: heat the onion in a large frying pan on medium low for about 5 minutes. Add the peppers and cook an additional 7 minutes. Finally, add the tomatoes and cook a final 5 minutes.
Make the guac: scoop out the avocado into a medium bowl, add the lime juice, garlic and cilantro, and mash together.
Heat the tortillas over high heat in a large frying pan for a few minutes, turning often. Plate the tortillas, and layer them with the bean mixture, cashew sauce, guacamole, and veggies. Roll up and smother with the green chili sauce. Serve immediately.