Preheat the oven to 450 degrees.

Line a large baking pan with a silicone mat or parchment paper.

Arrange the tater tots in a single layer on the pan.  Bake in the preheated oven for 10 minutes.

Use a spatula to turn the tater tots, and bake for another 10 minutes.

Meanwhile, in a small saucepan over medium-low heat, mash the refried beans, chili powder, cumin, and ⅛ cup water together until well combined.  Cook the mixture until hot, stirring often so that it doesn’t scorch – about 5 minutes.

In a small bowl, toss the tomatoes, onion, and about 1/8th cup of the cilantro together.  Squeeze ½ of the lime over the vegetables.  Season lightly with salt and pepper and gently fold the ingredients together.  Set aside.

In another small bowl, toss the chopped avocado gently with the juice of the remaining ½ lime.  Season the avocado with salt and pepper.  Toss again and set aside.

To assemble:

On a large serving platter, spoon the hot refried bean mixture into the center of the platter and spread it out, leaving a large border around the edges.

Drizzle the taco sauce over the refried beans and top with half of the tomato mixture.

Remove the tater tots from the oven and salt to taste immediately while they are hot.

Arrange the tots over the refried beans.

Sprinkle the remaining tomato mixture, the chopped avocado, sliced jalapenos, and remaining cilantro over the hot tater tots.

Serve immediately.