• Add all of the Chipotle Baja Sauce ingredients in a medium bowl and whisk until well-combined. Set aside.
• Cut each heart of the palm piece in half, crosswise, and press each piece gently with the palm of your hand to flatten. Try to keep the hearts of palm as intact as possible, but it’s okay if a few pieces fall apart in the process.
• In a small bowl, combine the cumin, salt, garlic powder, onion powder, and chili powder. In a medium-sized bowl, whisk about half of the spice mixture together with the flour. Add in the seltzer water and adobo sauce and whisk until well-combined to form the wet mix.
• Whisk the remaining spice mixture into a medium-sized bowl filled with the panko breadcrumbs to form the dry mix. Using a fork, transfer one heart of palm at a time to the wet mix and then to the dry mix, turning to coat. Transfer the breaded hearts of palm to a plate until ready to fry.
• Pour a half-inch of oil into a medium-sized skillet over medium-high heat. Once heated, fry the hearts of palm in batches until crisp, about 4-5 minutes per side.* Transfer to a paper towel-lined plate to absorb excess oil.
• Serve on toasted corn tortillas. Top with shredded green cabbage, pico de gallo, and the Chipotle Baja Sauce.

Source: hostthetoast.com