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Depending on the size of your collard leaves, you can either tear the leaves off the stem to make two "collard tortillas," or you can just use the whole leaf. I used the whole leaf and it worked fine for me...
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Tear the bottom of the stem off the leaves and place the leaves in a pot of boiling water and let them boil for 3-4 minutes, or until the leaves are a bright green color. Then remove the leaves, strain, and let them cool.
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Preheat your oven to 350 degrees.
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In a large saute pan, add the ground pork (or whatever ground meat you're using) to some olive oil and brown the meat. I also add the salsa in at this time because I like to cook the meat in the salsa for flavoring.
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Once the meat is 90% of the way done, add in your tomatoes, beans, corn and all your spices. Then cook until it's all mixed and well seasoned. I add the cilantro and half the cheese in towards the end.
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Then, on a cutting board or other flat surface, lay out your collard leaves and start filling them and rolling them. There's no real rhyme or reason to this process, just take a leaf, lay it out flat, add a little bit of the pork / meat mixture and then roll the collard green just like you would a tortilla.
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Then start placing your collard "enchiladas" in a 9x13 baking dish until you've filled them all. If you have extra "filling," (which you likely will) I added that to the top and then spread the rest of the cheese overtop of the collard enchiladas.
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Bake in the oven at 350 for 20-25 minutes or until the cheese is brown.
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Serve and enjoy!