First make the filling: Place the cooked black beans and the corn in a blender. You can either use canned black beans or cook them yourself, for example in an Instant Pot like I usually do. Pulse several times. Make sure to still leave some texture. You want the black beans to be slightly mashed but most of the corn can still be intact. It should form a sticky mass.
Transfer the bean and corn mixture to a mixing bowl and add the spices, the chopped bell pepper, the vegan cheese, the red onions, and the garlic.
Combine everything with a wooden spoon and taste. If you want it to be more spicy, you can add more smoked paprika powder or red pepper flakes. Just consider that you will also add vegan chipotle sauce on top later.
Place about three heaping table spoons of the filling in the middle of each of the tortillas and roll them up tightly like a big cigar.
Line a baking sheet with parchment paper and place the taquitos seam-side-down on the prepared baking sheet. Place them next to each other to keep them from unfurling.
Lightly brush the taquitos with olive oil to make them even crispier. It's best to use a pastry brush for that. Preheat the oven to 350 °F and bake the vegan taquitos for 12 minutes until lightly brown and crispy. Carefully turn them halfway.
For the vegan chipotle sauce, combine the mayonnaise and the chipotle sauce in a small bowl.
Serve the vegan taquitos with the chipotle sauce and the other toppings on top. And don't forget to drizzle some fresh lime juice on top! Enjoy!