Heat oven to 350F. Brown ground beef in large nonstick skillet over medium heat 8 to 10 minutes or until beef is not pink, breaking up into crumbles. Pour off drippings.
Stir in 1 can enchilada sauce, black beans, corn and cumin; bring to a boil. Reduce heat; simmer 5 minutes, stirring occasionally.
Spray 11-3/4 x 7-1/2 inch baking dish with nonstick cooking spray. Arrange 3 tortillas in dish, cutting 1 as needed to cover bottom. Spread 1/4 cup remaining enchilada sauce over tortillas; cover with 1/3 beef mixture, then 1/3 cheese. Repeat layers twice, omitting final cheese layer. Pour remaining enchilada sauce over top.
Cover with aluminum foil. Bake in 350°F oven 30 minutes.
Remove foil; sprinkle with remaining 1/2 cup cheese. Bake, uncovered, 5 minutes or until cheese is melted.
Top with tortilla strips, if desired, tomato and cilantro.