Prepare Mexican Gravy as directed in the recipe (You can also swap out for your favorite canned enchilada sauce, but it will taste different)
In a medium sauce pan over medium heat, add butter and garlic powder. Once melted whisk in flour. Let cook for 3 minutes then whisk in milk, cumin, chili powder and salt. Let cook for 3 minutes then stir in cheese. Once fully incorporated add tomatoes and jalapenos.
In a 13x9 baking dish, add a thin layer of queso across the bottom. Add half of the taquitos in a mostly single layer. Add half of remaining queso. Then sprinkle with one cup of shredded cheddar cheese. Add remaining taquitos in a single layer. Add remaining queso in an even layer, then add the mexican gravy in a single layer. Sprinkle with remaining cheese. Bake in oven for 20 minutes. Let rest for 5 minutes before serving.