Heat a medium saucepan over medium-high. Add 1 tsp oil, then beans, garlic powder and cumin. Stir constantly until fragrant, 1 minute. Add water. Continue cooking until beans are soft and most of liquid is absorbed, 8 to 10 minutes. Stir in lime juice. Lightly mash with a spoon.
Heat a large non-stick pan over medium. Add remaining 2 tsp oil, then eggs. Cook, stirring often, until large curds form, 3 to 5 minutes.
Warm or grill tortillas, 30 seconds per side.
Arrange on 4 plates, then top with bean mixture and eggs. Sprinkle with cheese, salsa and cilantro.