• Toast the chiles in an oven at 200ºF for 5 to 10 minutes. Stir frequently so they do not burn. Remove the seeds and stems.
• Put the chiles and 3 cups of water into a medium pan. Simmer for 15 minutes.
• Put half the chiles with some of the cooking water into a blender. Puree and then strain. Discard the peels and seeds. Repeat with the other half of the chiles.
• Heat oil in medium saucepan. Add flour and brown for one minute.
• Add strained chile, the remaining cooking water and one additional cup of water.
• Add salt, oregano and garlic. Simmer for 15 minutes.
• Break tortillas into strips and divide into thirds. Add the tortillas to the pan (and the meat, if you are using it) and cook until heated through, stirring with a spoon from time to time.
• Sprinkle the cheese over the enchiladas. Cover the pan and cook until the cheese has melted. Serve immediately.

Note: For a quick sauce, use frozen red chile puree instead of soaked dried chiles. Defrost the frozen chile and follow steps 4 through 8 of the recipe.