Put all salsa ingredients in a food processor and whiz until chunky. Drain.
Put all guacamole ingredients in a food processor and whiz until smooth.
Preheat oven to 350°F. Cut the tortillas into rounds that will fit a muffin tin. Carefully push a round into a muffin cup. Bake until golden, about 5 minutes.
Poach 12 eggs.
Put the poached egg into the baked tortilla cup. Top with salsa on half of the cups. Top with guacamole on the other half. Garnish each plate with refried beans and cilantro along with a tortilla cup of each type. Serve immediately.
