Mash the black beans in a medium bowl. Add in the salsa, mayonnaise, cheese, cumin and chili powder. Mix until fully combined.
Lightly spray a tortilla pan with oil and heat on medium heat. Spread around 1/4 cup of the black bean mixture on one tortilla, then sandwich another one on top. Heat on the pan, flipping after 1-2 minutes. Repeat with the remaining tortillas