Step 1: Heat 1 tablespoon of avocado oil in a skillet over medium heat. Add onion and sea salt, cooking for 5 minutes until softened. Incorporate tomato, celery, and jalapeño, sauté for 3-5 minutes. Stir in garlic during the last minute, then deglaze with vegetable broth.

Step 2: Add drained and rinsed beans to the skillet with 1.5 cups of broth and bouillon if using. Sprinkle in the spices, mash slightly, then simmer on low for 20 minutes until thickened. Adjust salt to taste.

Step 3: Prepare the queso salsa by boiling water with chopped tomatoes, jalapeño, and garlic until softened. Transfer to a blender with half an avocado and blend until smooth.

Step 4: Warm the corn tortillas briefly in a dry skillet for 30 seconds on each side, stacking and covering them to keep warm.

Step 5: Lay a warmed tortilla, spread 2-3 tablespoons of the bean mixture and a dollop of salsa. Roll tightly, sealing if necessary. Repeat until filling is used.

Step 6: For air frying, preheat to 390°F (200°C), arrange taquitos in a single layer, cook for 6-8 minutes until crispy, flipping halfway. For baking, preheat to 425°F (220°C) and bake for 12-15 minutes.

Step 7: Remove toothpicks if used. Serve warm with additional queso salsa, guacamole, or pico de gallo.