Cut the cauliflower in half and break it into small florets.
Place the florets in a food processor and pulse until they break down to rice-size pieces. Remove from the processor and set aside.
Add the mushrooms to the food processor and pulse until broken down to rice-size pieces.
Heat the olive oil in a large skillet over medium heat. Add the onion and garlic to the pan and cook for about 4 minutes, until fragrant and the onion is translucent.
Add the cauliflower, mushrooms, cumin, smoked paprika, chili powder, soy sauce, salt, and pepper and stir. Cook for about 10 minutes, until the cauliflower and mushroom mixture is tender and the water released from the mushrooms has evaporated.
Add the cauliflower “meat” to the tortilla, along with your favorite toppings. Serve with a lime wedge.
If you have leftovers, the cauliflower “meat” will keep refrigerated in an airtight container for about 2 days.