Making the Sauce

1. Bring the chilies and water to a boil in a gallon-size pot. Remove from heat and let cool.

2. Remove the chilies from the water. Save the water for pureeing.

3. Puree the chilies and garlic in a food processor. Add enough of the soaking water to the processor to give the puree a gravylike consistency.

4. Heat 2 tbsp. lard or oil in a saucepan over medium-high heat and add the flour while constantly stirring. Add the chili puree, garlic powder and 1 tsp. salt.

5. Simmer 15 minutes, stirring occasionally.

Assembling the Enchiladas

1. Preheat the oven to 350 degrees F.

2. If making shredded beef enchiladas, place the beef chuck roast, 1/2 tsp. salt, bay leaf, oregano, and chopped onion in a gallon-size pot, and cover with water. Bring to a boil and then reduce the heat to low.

3. Simmer until the beef comes apart easily when poked with a fork. Let cool.

4. Remove the beef from the pot and place on a cutting board. Discard the cooking water.

5. Using two forks, shred the beef into thin pieces. Proceed to cooking the tortillas.

6. If making ground beef enchiladas, cook the ground beef, chopped onion and 1/2 tsp. salt in a large skillet. Drain on paper towels to remove excess grease.

7. Heat the remaining lard or oil in a small sauté pan. Using tongs, dip a tortilla in the oil for 2 or 3 seconds, long enough to soften it.

8. Place the tortilla on a large plate and sprinkle on a few heaping tablespoons of the ground or shredded beef in a line across the middle. Using your fingers, bring the two edges opposite the beef over each other to form a snug roll around the beef.

9. Put the tortilla, flap down, in a glass baking dish. The dish should hold all rolls snugly in a single layer.

10. Repeat the process with the remaining tortillas and beef. Pour enough of the sauce over the rolls to just moisten the entire surface, and sprinkle the cheese over the sauce.

11. Bake for 20 minutes uncovered. Remove from the oven and garnish with the onion rings, cilantro, lettuce and tomato.