Preheat oven to 375 degrees F.
For the stuffing:
In a large saute pan over medium heat, add oil and garlic. Cook the garlic for about 1 minute. Next, add onion and cook until it begins to brown. Add mushrooms and cook for 2 minutes longer. Add peppers and cook for 1 minute. Then add in spinach, beans and chili powder. Stir and remove from heat.
Let cool for 5 minutes and then fold in sour cream and liquid smoke.
To assemble cornucopias:
Lay out tortilla halves on a cutting board and brush the cut edges lightly with hot water. Using your finger, pinch together the 2 corners of each tortilla half and seal the edge to create the cornucopia shell. Place tortilla shells on baking sheet lined with parchment paper.
Fill tortillas with stuffing and bake for 20-25 minutes or until internal temperature reaches 165 F. Serve immediately with your favorite salsa.