Cut the cauliflower into small bite size florets.
In a medium sized bowl, prepare the batter by mixing together flour, spices & seasonings, baking soda and plant-based milk.
Prepare another bowl with panko breadcrumbs.
Coat cauliflower florets first in the batter, then in breadcrumbs and arrange on the air fryer basket forming one layer.
Spray the breaded cauliflower bites with some vegetable oil and air fry for 15 minutes at 200° C (390°F), shaking the basket half way through.
Warm the tortillas or taco shells according to package instructions.
Assemble the tacos. Spread a tablespoon of guacamole or smashed avocado on the bottom of the tortilla followed by shredded lettuce or cabbage and some cauliflower bites. Top with fresh onion, sweetcorn, sliced chilli, fresh coriander and finish with a squeeze of lime juice.