Let's cook.
In a medium bowl, combine the rinsed and drained black beans, thawed corn, finely diced red onion, and chopped fresh cilantro.
Add the lime juice, cumin, and salt to the bowl. Stir gently to combine all ingredients.
Taste the salsa and adjust seasoning if necessary, adding more salt or lime juice to your preference.
Lay out the two large flour tortillas on a clean surface.
Divide the black bean and corn salsa evenly between the two tortillas, spreading it down the center.
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