Preheat oven at 400?F

CHILE RELLENOS
Stuff each chile with a slice of cheese (either slice chile open or stuff them whole)
Beat egg WHITES in a medium size bowl until STIFF PEAKS form
Beat egg YOLKS in a small bowl until creamy
Fold yolks and flours into egg whites until combined
Dip chiles in batter until we'll coated
Cook in oil until golden brown, then place on a cookie sheet

RED CHILE GRAVY
In a bowl mix flour and cumin then add water until smooth
Over low heat, melt butter then add chile powder and brown a little
Add water mixture to the chile powder, stir until smooth consistency
(You may need to add more water as the mixture thickens)

Pour gravy over chiles and bake for 10-15 minutes