Cover chillies with the boiling water in small heatproof bowl; stand 20 minutes.
Meanwhile, cut three 7cm-rounds from each tortilla. Heat oil in wok or large frying pan;
deep-fry rounds, in batches, until browned lightly. Drain on absorbent paper.
Drain chillies over small bowl; reserve liquid. Remove stems fromchillies; discard stems. Blend
or process chillies and reserved liquid until smooth.
Heat extra vegetable oil in medium frying pan; cook onion, stirring, until softened. Add garlic
and beef; cook, stirring, until beef is changed in colour. Stir in paste, beer and chilli puree.
Bring to a boil then reduce heat; simmer, uncovered, about 15 minutes or until liquid is almost
evaporated. Stir in coriander.
Top each tortilla crisp with rounded teaspoon of chipotle beef then with 1/2 teaspoon of soured