Peel the onion and garlic and dice them finely. Heat the oil in a pan. Fry the minced meat until crumbly. Fry onion and garlic for about 2 minutes. Season well with salt and pepper. Stir in the tomato paste and sauté briefly.
Deglaze with 100 ml water. Add tomatoes and juice. Bring to the boil and simmer for about 10 minutes, stirring continuously.
Rinse the beans in a sieve with cold water and let them drip off. Drain the jalapeños. Stir the beans and jalapeños into the chopped sauce and bring to the boil again briefly. Season again with salt, pepper and sugar.
Preheat oven (electric cooker: 200 °C/circulating air: 180 °C/gas: see manufacturer).
Line baking tray with baking paper. Grate the gouda. Cut avocados in half, stone them, remove the flesh from the skin and cut crosswise into strips. Sprinkle with lemon juice. Stir sour cream until smooth and season with 1 pinch of sugar.
Place 4 tortilla patties on the baking tray. Spread half of the sour cream evenly on the pancakes and spread. Spread the minced meat mixture on top and cover with avocado. Place 1 tortilla on each. Spread with the remaining sour cream and sprinkle with Gouda.
Bake in a hot oven for 15-20 minutes. Arriba!.