In a large skillet, cook sausage over medium heat until no longer pink, 4-6 minutes, breaking it into crumbles; remove from pan.
In same skillet, heat oil. Add potatoes, onion and pepper; cook, stirring, until tender, 5-7 minutes. Add spinach; stir until wilted, 1-2 minutes. Add sausage and eggs; cook and stir until no liquid egg remains.
Spoon 1/2 cup filling across center of each tortilla; sprinkle with cheese. Fold bottom and sides over filling, and roll up. If desired, serve with guacamole and salsa.
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