PREPARATION:

1. Combine chicken, chilies, water, salt and cumin in medium skillet. Bring to a boil over medium-high heat. Reduce heat to low. Cover; simmer 15 to 20 minutes until chicken is tender. Remove chicken; let stand until cool enough to handle. Drain chilies; reserve.
2. Prepare Fresh Tomato Salsa and Classic Guacamole.
3. Remove and discard bones and skin from chicken. With fingers, tear chicken into long, thin shreds. Warm corn tortillas.
4. For each flauta: Overlap 2 tortillas by about half of each tortilla. Spoon 1/8 of chicken mixture down center. Top with 1/8 of reserved chilies. Roll up as tightly as possible.
5. Preheat oven to 250°F. Heat 1 inch oil in deep, heavy skillet over medium-high heat to 375°F; adjust heat to maintain temperature. Line baking sheet with paper towels.
6. Fry flautas, 1 or 2 at a time, in oil, holding closed with tongs during first 30 seconds to prevent flautas from unrolling. Fry 2 minutes or until crisp and golden on all sides, turning occasionally. Drain on paper towels. Keep warm in oven on prepared baking sheet.
7. To serve, place 2 to 3 flautas on each lettuce-lined plate. Top each serving with some of the cheese, Classic Guacamole and sour cream. Garnish, if desired. Serve with Fresh Tomato Salsa.