Cut the cauliflower into a few chunks, and blitz in a food processor until the mixture resembles coarse breadcrumbs (you should end up with around 2 cups). Add the eggs, garlic powder and salt and pepper, and blitz again until well mixed (the mixture will be slightly foamy).
Lightly spray a frying pan with oil, and place over a medium-low heat. Add about 2 tablespoons of the cauliflower mixture to the pan, and use the back of a spoon to carefully spread it out to form a circle around 6 inches wide. If any gaps arise, smooth them over with the back of the spoon. Don’t worry if it’s not completely flat or smooth at this point - it will flatten out when you turn it over.
Leave the cauliflower tortilla to cook for several minutes without touching it. After a few minutes, carefully poke the edge of a spatula underneath one side of the tortilla. If it is golden brown underneath and is holding together well, carefully flip it over. Use the spatula to firmly press the tortilla all over - this helps to keep it nice and flat. Cook for a few more minutes, until both sides are golden brown.
Transfer the tortilla to a plate (keep warm in a low oven, if you like) while you repeat with the remaining cauliflower mixture - I made 8 tortillas in total. You may need to respray the pan with a little more oil in between batches.
When you’ve cooked all of the cauliflower mixture, serve the tortillas with your choice of filling.