Prep the Cauliflower. Preheat your oven to 425°F. Line a baking sheet with parchment paper. In a large mixing bowl, combine the cauliflower florets with olive oil, smoked paprika, cumin, chili powder, garlic powder, salt, and pepper. Toss until the cauliflower is evenly coated.
Roast the Cauliflower. Spread the seasoned cauliflower in a single layer on the prepared baking sheet. Roast for 25–30 minutes, flipping halfway through, until the edges are golden and crispy.
Make the Crema. In a small bowl, whisk together the sour cream, lime juice, and chipotle in adobo sauce. Adjust seasoning to taste. Refrigerate until ready to serve.
Warm the Tortillas. Heat the tortillas in a dry skillet over medium heat for about 30 seconds per side or until lightly charred. Wrap them in a clean kitchen towel to keep warm.
Assemble the Tacos. Fill each tortilla with roasted cauliflower. Top with baby spinach, shredded carrots, and a drizzle of crema. Garnish with hot sauce and serve with lime wedges.