Preheat oven to 450°F. Place a skillet over high heat. Mist tortillas with cooking spray and toast in skillet, turning once, until golden, 1 minute.
Warm oil in skillet over medium heat. Add onion and cook for 4 minutes. Stir in garlic, spices and salt; cook for 1 minute. Add beef and sauté, breaking into small pieces, until cooked, 5 minutes. Add tomato sauce, reduce heat and simmer until most of liquid has evaporated, 7 minutes. Drain on a paper towel-lined plate.
Place a tortilla on a baking sheet misted with cooking spray. Spread with one-third each of beef mixture, salsa and cheese. Repeat with 2 more layers of tortillas, beef, salsa and cheese. Top with remaining tortilla; press to adhere. Bake 10 to 12 minutes. Let stand for 5 minutes before serving.
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