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Heat the oil or lard in a large pot over medium-high heat.
Add the beef chunks, diced onion, and bell pepper (if using). Cook until the beef is well browned on all sides and the onion softens.
Stir in the tomato sauce (or fresh tomato), garlic, cumin, salt, and black pepper.
Sprinkle the flour over the meat and stir to coat evenly.
Slowly pour in the chicken broth (or water), stirring constantly to avoid lumps.
Bring the mixture to a gentle boil.
Reduce heat to low, cover, and simmer for about 1½ hours, stirring occasionally, until the beef is fork-tender and coated in a rich gravy.
Taste and adjust seasoning as needed.
In a large bowl, mix the flour, salt, and baking powder.
Cut in the lard (or shortening/oil) until the mixture resembles coarse crumbs.
Slowly add warm water, mixing until a soft dough forms.
Knead for 3–4 minutes until smooth, then cover and let rest for 30 minutes.
Divide into 12 equal portions, roll into balls, and flatten into thin circles.
Heat a skillet or comal over medium-high heat and cook each tortilla for about 1 minute per side, until puffed with golden spots.
Spoon the carne guisada onto plates or into bowls.
Serve hot with the fresh tortillas for dipping, scooping, or wrapping.