Char the tortillas in a dry skillet or cast iron pan over medium-high heat. Set aside on a plate.
Place a non-stick skillet over medium heat and add the oil. Once the oil is hot, fry the eggs to your desired doneness. (I like mine over medium.) Use a rubber spatula to keep the eggs separated in a pan or cook them one at a time. (see note)
While the eggs cook, warm the black beans in the microwave according to the package directions.
Place two tortillas in a stack on a plate. Add 1/4 of the beans and one fried egg. Top with 1 tablespoon or queso fresco, 1 tablespoon of salsa, 1/4 avocado, and chopped cilantro if desired. Serve immediately.
Notes
You can use 2 eggs per person if desired. You can also make scrambled eggs instead of fried.
Refried beans can be substituted for black beans if preferred. You'll need about 1/2 cup total. Warm the beans according to the package directions.