Pulse walnuts in a food processor until finely chopped, then sauté with minced garlic, salt, and pepper in a skillet for about 5-7 minutes.

Cook Spanish rice or cilantro lime rice according to package instructions.

In a large bowl, combine drained black beans, corn, and pico de gallo or salsa, stirring until mixed.

Blend soaked cashews, water, lime juice, garlic, salt, and pepper in a high-speed blender until smooth.

Warm tortillas in a skillet, layer with rice, walnut taco meat, bean mixture, lettuce, avocado, and drizzle with crema.

Serve immediately garnished with chopped cilantro.