Creating Chiles Rellenos is straightforward when you follow these simple steps:

1. Roast the Peppers: Place the poblano peppers under a broiler or directly over an open flame until the skin is charred. Turn them occasionally for even roasting, about 10-15 minutes.
2. Cool and Peel: Place the roasted peppers in a plastic bag for about 10 minutes. This makes peeling easier. Once cool, carefully peel off the skin and make a small slit in each pepper to remove seeds.
3. Prepare the Filling: In a skillet, heat some oil over medium heat. Sauté the onions and garlic until soft, then add the ground beef. Season with salt, pepper, and cumin, cooking until fully browned.
4. Stuff the Peppers: Take each cooled pepper and fill them with the ground beef mixture. Add cheese to each one, making sure to leave some space at the top before closing.
5. Make the Batter: In a bowl, beat the eggs and mix with flour until well combined.
6. Heat Oil: In a large skillet, heat about an inch of oil over medium heat.
7. Dip and Fry: Dip each stuffed pepper into the egg batter, ensuring thorough coverage, and gently place it in the hot oil. Fry for about 4-5 minutes on each side, or until golden brown.
8. Drain: Remove the fried peppers and place them on paper towels to drain excess oil.
9. Serve: Arrange on a platter and serve with salsa.