Rinse and drain the black beans. Set aside in a colander until later needed.

Heat a large saucepan or skillet containing three tablespoons of oil over medium-high heat and saute the shallots for 2 to 3 minutes or until the first signs of translucency.

Add the garlic and saute for 2 to 3 minutes or until aromatic.

Add the four chopped chilis and red pepper flakes and saute for 2 to 3 minutes.

Stir in the rinsed black beans.

Mix in the salt, pepper, paprika, cumin, and dried oregano and saute for 4 to 5 minutes while stirring constantly.

Mash the beans to the consistency desired with a fork or potato masher while gradually pouring in the lime juice, lemon juice, and red wine vinegar.

Reduce the heat to low, cover, and cook for 2 to 3 minutes. Remove from the stovetop and set aside.

Cook the corn and set it aside. Grilled freshly shucked corn is best but boiled or steamed frozen corn is suitable.

Heat a large saucepan or skillet containing a tablespoon of olive oil over high heat.

Saute half a shallot for 3 to 4 minutes until it starts to brown on the edges.

Add the bell pepper and two chopped jalapenos to the pan, cover, and remove from the heat.

In a separate bowl, combine the browned shallot, avocado, pepper, and chili mix with the corn, cilantro, a teaspoon each of salt and black pepper, and three tablespoons of lime juice.

Mix well until the salsa is well combined.

Preheat your oven to 375°F and oil or apply nonstick cooking spray to 12 muffin cups (two trays.)

Press one wonton wrapper into each recess to form a cup while folding the edge inward and repeat with the remaining muffin cups.

Scoop two tablespoons of refried beans into each cup and disperse evenly.

Crush a tortilla and scatter it over the beans evenly.

Fill each cup with two tablespoons of avocado salsa on top of the crushed tortilla.

Top up the vegan taco cupcake with grated cheese.

Bake at 375°F for 15 to 20 minutes or until the cheese has melted and the taco has crisped up and browned.