Heat a skillet that has been coated with cooking spray over medium heat then place the corn tortillas in it. Cook the tortillas for 3-4 minutes on each side until golden brown and crispy.
While the tortillas are cooking, prepare the poached eggs. Add water to a pan, filling it two thirds full; bring to a boil. Reduce heat to simmer. Coat two poaching cups (or custard cups) with cooking spray then place in the water. Break the eggs into each cup then cover the pan with a lid and cook for 4-6 minutes or until the whites are firm but the yolk is soft.
Layer the crisp tortilla with guacamole, warmed black beans, diced tomato, and cotija cheese. Place the poached egg on top then sprinkle with green onions and season with salt and freshly cracked pepper, to taste. Serve immediately with a side of fresh salsa. Enjoy.