For the chile poblano and mushroom filling, the chile must be roasted, and then peeled and chopped. (see video here)

Heat the vegetable oil in a 9” skillet (22cm). Add the onion, and sauté until translucent. Add the mushrooms and minced garlic, and sauté for about 5 minutes over medium heat, until the mushooms have reduced in size and all liquid has evaporated. Stir in the chopped chile poblano, and season with salt and pepper.

To make the flautas, wrap half of the tortillas (8) in a clean damp towel, and microwave on high for 45-60 seconds, until they are steamed and pliable.  It is better to microwave the tortillas in two batches.

Heat the vegetable oil in a clean 10” (25 cm) skillet to 350°F (176°C). While the vegetable oil is heating, fill a tortilla by adding a spoonful of the chopped mushrooms, forming an off-center line in the hot tortilla, and then roll up. Place the flautas side by side seam side down on a tray or plate so they do not unroll. Form all of the flautas before you begin frying.

Carefully place rolled flauta seam side down in the hot vegetable oil, and fry for about 2 minutes. Fry the flautas side by side so they do not unroll. Carefully turn each flauta to the other side and continue to fry for another minute until it is golden brown and crispy on all sides. Remove the flautas to a pan lined with paper toweling to drain.

Top the flautas with diced avocado and onions before serving.