Combine the diced avocado, tomatoes, jalapeno, and cilantro together in a bowl. Season with sea salt and freshly cracked pepper, to taste. Set aside.
Heat a small skillet that is coated with cooking spray over medium heat. Crack the egg into the pan and season with salt and pepper. Once the white of the egg is no longer transparent, add the water to the pan and cover with a lid. Cook for about 1 minute or until the yolk is clouded over. Do not overcook or the yolk will be hard.
While the egg is cooking, heat another small skillet over medium heat. Cook the corn tortilla on both sides for a minute, or until warm and pliable. Spread the avocado salsa over the warm tortilla then place the steamed egg on top. Sprinkle with cotija cheese and extra cilantro. Serve immediately. Enjoy!