Process cauliflower in a food processor until it resembles rice.
Heat oil in a pan over medium heat and sauté cauliflower rice for 3 minutes.
Add garlic powder, cumin, smoked paprika, and salt to the pan. Stir well.
Cook for 2 more minutes until fragrant, then remove from heat.
Mash avocado in a bowl with lime juice and a pinch of salt.
Warm tortillas in a dry pan for 10 seconds per side.
Spread mashed avocado onto each tortilla.
Layer black beans, bell peppers, tomatoes, and cauliflower rice on top.
Roll the burrito tightly, folding in the sides.
Slice in half and devour immediately.