Preheat oven to 350�F.
Brown ground beef in large nonstick skillet over medium heat 8 to 10 minutes or until beef is not pink, breaking up into crumbles. Pour off drippings. Stir in 1 can enchilada sauce, black beans, corn and cumin; bring to a boil. Reduce heat; simmer 5 minutes, stirring occasionally.
Spray 11-3/4� x 7-1/2� baking dish with nonstick cooking spray. Arrange 3 tortillas in dish, cutting 1 as needed to cover bottom. Spread 1/4 cup remaining enchilada sauce over tortillas; cover with 1/3 beef mixture, then 1/3 cheese.
Repeat layers twice, omitting final cheese layer. Pour remaining enchilada sauce over top.
Cover with aluminum foil and bake in 350�F oven 30 minutes.
Remove foil; sprinkle with remaining 1/2 cup cheese. Bake uncovered for 5 minutes or until cheese is melted. Top with tortilla strips, if desired, tomato and cilantro.