Brown the beef in a skillet and drain the excess fat. Add the chiles, bell peppers, onions, salt, cumin, and cook until the onions and bell peppers are soft.
In another skillet, fry the tortillas in the oil for a few seconds until soft. Remove and drain on paper towels. Place the beef mixture in the center of the tortillas, roll up the tortillas, and secure with toothpicks. Fry the flautas in oil until crisp.
Set the flautas out in a pan, and let your guests top with the lettuce salsa, cheese, guacamole, and tomatoes.