Preheat oven to 350F. Line a baking sheet with parchment paper and set aside.
In a medium skillet, over medium heat, add 1 tablespoon of the oil. Then add the onions bell peppers, and corn to the skillet. Cook for about 5 minutes, until they are soft and lightly browned.
Add them to a large bowl. Then, add in the refried beans, jalapeño, lime juice, salt, chili powder, cumin and garlic powder and stir until combined.
Take about 15 corn tortillas and place them on the baking sheet lined with parchment paper. It's okay if they overlap a bit for now. Place them in the oven for about 3-5 minutes, until they warm and soften up a bit. This will make it so that we can roll the tortillas without them cracking.
Remove the tortillas from the oven. Spoon about 1/3-1/4 cup of the bean filling into the center of each tortilla and roll them up. Place each tortilla seam side down on the baking sheet. Repeat with the remaining tortillas until all of the filling is used.
With the remaining 1 tablespoon of reserved oil, brush the tops of the taquitos with the oil.
Bake at 350F for 15-20 minutes, until the tortilla shells are a light golden brown and crispy.
To make the dipping sauce, combine an avocado, the lime juice, salt, jalapeño, cilantro and water to a food processor. Process until smooth.