1. Preheat oven to 350°F. Spray both sides of tortillas with cooking spray; place in single layer on baking sheet. Bake 10 min. or until crisp and lightly browned.
2. Meanwhile cook rice in large saucepan as directed on pkg. Add beans, corn and taco seasoning mix; mix well. Cook 5 min. or until heated through, stirring occasionally.
3. Top tortillas evenly with the rice mixture, lettuce, taco sauce and cheese.