Queso: Soak cashews in water overnight (or in very hot water for 1 hour). Add carrot and a few tablespoons of water to a microwave-safe dish. Cover and microwave until fork tender, about 4 minutes. Drain water. Blend all queso ingredients in a blender until smooth.
Taco Meat: Make Tempeh Taco Meat - recipe here (15 minutes).
Rice: Make cauliflower rice - recipe here (15 minutes).
Assemble: Stuff tortillas with queso, taco meat, rice, and veggies. Roll and serve!