1. Heat oven to 450 degrees F. Lightly coat baking sheet with nonstick cooking spray. Place tortillas in single layer on baking sheet.
2. Heat nonstick skillet over medium heat. Add beef, red pepper and cumin; cook, breaking up meat with wooden spoon, for 8 minutes or until beef is no longer pink. Carefully drain excess liquid from skillet. Stir in salsa, green onion and cilantro.
3. Combine Jack and Cheddar cheeses in small bowl. Sprinkle 1/2 cup of Cheddar mixture over each tortilla. Spoon on beef mixture, dividing equally. Sprinkle each tortilla with remaining Cheddar mixture and the grated Parmesan cheese.
4. Bake in lower third of 450 degree F oven for 8 to 10 minutes or until tortillas are golden and cheese is bubbly. Makes 4 servings.