1. Heat oven to 350 degrees F. Spray 13x9-inch (3quart) glass baking dish with cooking spray. In 12-inch skillet, cook ground beef and garlic over medium-high until beef is thoroughly cooked; drain.
2. Add spinach; cook 3 - 5 minutes or until spinach is thawed, stirring frequently. Reduce heat to medium; stir in cream cheese, cumin, chilies and 1 1/2 cups of the cheese until combined. Spoon about 1/3 cup beef mixture down center of each tortilla. Roll up; Place seam side down in baking dish.
3. In medium bowl, mix tomato sauce and salsa. Spoon over tortillas; sprinkle with remaining 1/2 cup cheese.
4. Bake 20-25 minutes or until thorouhly heated.