Preheat your oven to 425°F (220°C). Line a baking sheet with parchment paper.
In a large bowl, toss the cauliflower florets with olive oil, minced garlic, garlic powder, smoked paprika, salt, and pepper until well-coated.
Spread the cauliflower evenly on the prepared baking sheet. Roast in the preheated oven for 20-25 minutes, or until the cauliflower is golden and tender, stirring halfway through.
Once roasted, remove the baking sheet from the oven and sprinkle the grated Parmesan cheese evenly over the cauliflower. Return to the oven for an additional 5 minutes, until the cheese is melty and slightly crispy.
While the cauliflower finishes roasting, warm the tortillas in a skillet over medium heat for about 20-30 seconds on each side until pliable.
Assemble the tacos by placing a generous scoop of the garlic Parmesan roasted cauliflower on each tortilla. Top with shredded red cabbage and sliced avocado.
Garnish with fresh cilantro leaves and serve with lime wedges on the side for an extra zesty flavor.