Preheat oven to 350°F.
In small batches, add cauliflower florets to a food processor and pulse until fine. (Smaller than rice grains).
Put cauliflower in a microwave-safe bowl and cook for 2 minutes on high, stir, then cook for another 2 minutes. Let cool 1-2 minutes.
Spoon cauliflower into a piece of cheesecloth or a clean dish towel, and squeeze out as much liquid as possible. (The drier the better).
In a large bowl, mix together cauliflower, flaxseed, eggs, lime juice, cilantro, salt and pepper.
Line a baking sheet with parchment paper and spray with cooking spray.
With wet hands, take a small amount of cauliflower mixture, about 3 tablespoons, and spread it onto the parchment paper in a thin disk. Spray top with cooking spray.
Bake for 10 minutes. Carefully flip each tortilla and bake again for 8 more minutes. Let cool.
When ready to serve, heat both sides on a dry skillet.