Using tongs, turn the chiles over an open flame until they soften and char a bit. Let them cool, then stem, seed and break them into pieces.
Place the chiles and the tomatoes with juice into a blender and blend well.
In a heavy soup pot, heat the olive oil on medium heat and sauté the onions and garlic—stirring constantly until golden, around 6 minutes.
Turn off the heat, transfer the onions and garlic to the blender and blend with the tomatoes and chiles until smooth.
Return the pot to medium heat, add the blender mixture and stir constantly until it thickens—about 6 minutes. (Caution: The mixture will splatter and potentially burn you if not stirred continuously.)
Add the broth and water and bring to a simmer. Ladle out a cup of the broth into a bowl and whisk in the masa until all lumps dissolve.
Pour the masa mixture back into the pot and stir until incorporated.
Add the carrots, bell peppers, cumin, chili powder and salt and bring back to a boil.
Simmer on low for 15 to 20 minutes, or until the carrots have reached your desired texture.
Meanwhile, roast the corn kernels in a bit of olive oil in a cast-iron pan—stirring frequently until they begin to brown, about 10 minutes. When the carrots are cooked, add the corn, black beans and spinach.
Cook for 5 more minutes—tasting for salt and adding cayenne pepper if you like it spicy.
Serve hot with your choice of garnishes above.
For the tortillas: Pour about 1 inch of oil into a small frying pan set over medium-high heat.
When the oil is hot but not smoking, add one-third of the tortilla strips and cook until crisp—about 2 or 3 minutes.
With a slotted spoon or tongs, transfer the strips to paper towels to drain.
While still warm, sprinkle the strips with salt and chili powder and toss. Repeat with remaining strips.