In a large heavy pot or Dutch oven, heat oil over medium heat. Add steak cubes and season with salt, pepper, and cumin. Stir in the diced onion and cook until the meat is browned and the onions are soft.

Add a splash of water to the pan and scrape up any browned bits. Stir in the flour and cook for 1–2 minutes, forming a light gravy.

Add the diced potatoes and stir to coat them in the meat and gravy mixture. Cook for 3–4 minutes to absorb flavor.

Stir in the roasted green chile and minced garlic. Pour in just enough water to cover everything.

Bring the pot to a boil, then reduce the heat and simmer gently for 30–40 minutes. Stir occasionally, and add more water if it reduces too much.

Taste and adjust seasoning with more salt, pepper, or garlic powder. Serve hot with fresh, warm tortillas on the side for dipping or wrapping.