Place the fish in a greased 11x7-in. baking dish. Bake, uncovered, at 350° for 20-25 minutes or until fish flakes easily with a fork; cut into 1-in. pieces.
In a large skillet, saute green pepper and onion in oil until crisp-tender. Stir in the tomato, salt, garlic powder, cumin and pepper; cook and stir for 1 minute. Add fish; heat through. Spoon filling on one side of tortillas. Sprinkle with cilantro; fold in half.
Editor's Note: Cod, red snapper, haddock, ocean perch or any other lean fish may be substituted for the flounder.