Preheat the oven to 350℉. Spray a 9-inch square baking dish with nonstick spray.
In a large skillet, brown the ground beef over medium heat until it is no longer pink; tilt the pan and spoon out the fat to discard. Add onion to the pan and cook 3 to 4 minutes until slightly softened. Then add the garlic, cumin, salt and enchilada sauce. Reduce the heat and simmer 5 to 10 minutes, or until the onion is tender.
Place one tortilla in the bottom of the prepared dish. Layer with ⅓ of the meat mixture, ¼ of the cheese and ⅓ of the chiles. Repeat layers twice. Top with the remaining tortilla. Sprinkle with the remaining cheese.
Cover lightly with foil, and bake for 30 minutes. Uncover and bake an additional 5 minutes. Let stand at room temperature for at least 10 minutes before serving. Cut, serve, and top with desired toppings!