Line a skillet with a thin layer of oil and cook onion 3-5 minutes over
medium heat, or until soft.

Add garlic, and cook 1 minute, or until translucent and fragrant.

Stir in beans, chili powder, and water. Reduce heat to medium low, and simmer 10 minutes, or until most of liquid has evaporated.

Remove from heat. Mash beans until mixture is thickened but still chunky, and some beans remain whole.

Stir in corn and half of the salsa, and season with salt and pepper. Cool.

Preheat oven to 425°F. Coat a baking sheet with cooking spray. Place a couple spoonfuls of the black bean mixture down center of tortilla. Roll tortilla around filling, and secure
closed with toothpick. Set on prepared baking sheet. Repeat with remaining tortillas and black bean mixture. Bake 6-10 minutes, or until tortillas are browned and crisp.

Meanwhile, combine cilantro and remaining salsa in small bowl. Place 3 taquitos on a plate, and top with remaining salsa.