Heat a skillet coated with cooking spray over medium-high heat.
Combine the eggs with the milk then season with sea salt and freshly cracked pepper, to taste. Whisk until smooth. Pour the egg mixture into the skillet. Constantly fold the egg mixture from the bottom of the pan to the top. This will keep them from overcooking and the middle section will stay soft and fluffy. Do this constantly for 1 or 2 minutes, or until the eggs are set. Do not overcook. Remove from heat.
While the eggs are cooking, heat the black beans and corn in the microwave until hot, about 20 seconds. Wrap a tortilla in a dish towel then place it into the microwave for 20 seconds or until warm and pliable.
Place the beans and corn down the center of the warm tortilla then top with the scrambled eggs, slices of avocado, tomato, green onion, cotija cheese, and fresh cilantro. Roll into a burrito then place on a plate seam side down. Serve with salsa. Enjoy.