In a small skillet, over medium heat, add tortillas, cooking on each side for 4 minutes until they get slightly charred. Set aside.
In the same small skillet, over medium heat, add oil.
Once hot, crack eggs. Cook for about 5 minutes until fried.
Remove from heat.
In a small bowl, add refried beans. Microwave until warm, about 2 minutes.
Place tortillas on a large plate. Spread each with a spoonful of refried beans.
Using a spoon, scoop a dollop of salsa onto each tortilla.
Top each with a fried egg and garnish with cilantro.