Preheat oven to 400. Place olive oil in a shallow dish. Arrange 4 oven safe bowls or mugs upside down on a baking sheet. Dip each tortilla in olive oil, flipping to coat both sides. Shake excess oil off, and drape tortilla over prepared bowls.
Bake at 400 for 10-12 minutes or until browned and crispy. Allow to cool.
Taco Meat
Brown beef in a medium skillet, stirring to break up chunks, 5-8 minutes or until no longer pink. Add chili powder, cumin, oregano, paprika, garlic powder, onion powder, salt, and pepper along with 1 cup water. Stir well. Bring to a simmer and simmer, uncovered, 20 minutes or until sauce is thickened.
Bowls
Place tortilla cups into deep cereal bowls. Top with lettuce, taco meat, cheese, black beans, cooked brown rice, corn, sour cream and salsa. Sprinkle with cilantro.
Notes
We used 100% whole wheat and corn tortillas for testing purposes, but any 100% whole grain tortilla is fine.