Preheat oven to 95°C (200°F). If tortillas are soft, spread out and let dry out for 5 minutes on counter.
Heat oil in large skillet over medium high heat; cook tortillas one at a time, about 5 seconds on each side. Using tongs, transfer to paper towels and keep warm in oven.
Break 4 eggs into same skillet and cook until whites are set and yolks are done as desired. Transfer to baking sheet and keep warm in oven. Repeat with remaining eggs.
Remove tortillas from oven, place on individual plates and spread 1/4 cup (50 mL) salsa and 1/4 cup (50 mL) refried beans on each tortilla. Top each with 2 eggs. Spoon 1 tbsp (15 mL) salsa over each egg leaving the yolk exposed. Spoon 1 tbsp (15 mL) sour cream over salsa. Sprinkle equal amounts of cheese, cilantro and avocado over each serving. Serve immediately.