Step 1) Spray tortillas with cooking spray. Cook in a skillet, over medium-high heat for 30 seconds per side; set aside.
Step 2) Add corn oil to skillet; saute bell peppers, onion and garlic 1 to 2 minutes. Pour beaten eggs over vegetable mixture. Cook for about 4 minutes, until eggs are softly set.
Step 3) Cut omelet into four pieces and place into prepared tortillas. Sprinkle with Parmesan cheese.
Step 4) Roll up and serve.
TIP: Serve burritos with Mexican salsa and guacamole.