Heat the oven: Preheat to 450°F (230°C). Line a large baking sheet with parchment and drizzle with 1 tablespoon oil.
Mix the slaw: Toss cabbage, cilantro, lime juice, olive oil, and salt.
Set aside to soften while you cook.
Stir the sauce: Whisk mayo, lime juice, adobo, honey, and salt until smooth. Adjust heat and acidity to taste.
Make the batter: In a bowl, whisk flour, cornstarch, baking powder, salt, chili powder, smoked paprika, and garlic powder. Add sparkling water and whisk until it’s the consistency of pancake batter.
Add a splash more water if too thick.
Coat the cauliflower: Toss florets in the batter until evenly coated. Shake off excess so it’s not gloopy.
Roast until crisp: Spread florets on the sheet without crowding. Drizzle or mist with remaining oil.
Roast 20–25 minutes, flipping once halfway, until browned and crisp on the edges.
Warm the tortillas: Toast corn tortillas in a dry skillet 20–30 seconds per side, or wrap in foil and warm in the oven for 5 minutes. Keep them covered so they stay pliable.
Assemble: Fill each tortilla with crispy cauliflower, a handful of slaw, avocado, red onion, and a drizzle of chipotle-lime sauce. Finish with lime and hot sauce.