Place an oven rack in the middle position and preheat the broiler to low.
Spread out the tortillas on a baking sheet and coat with cooking spray. Broil for 2 minutes. Remove the baking sheet from the oven and flip the tortillas over so the toasted side is face down.
Divide the black beans among the tortillas and sprinkle with cheese. Return the baking sheet to the oven and broil for 1 to 2 minutes until the cheese is melted. Remove the baking sheet from the oven and place it next to the stovetop.
In a large nonstick skillet, heat the oil over medium-high heat. Crack two eggs into the skillet and cook until the whites are cooked through, then flip. Transfer each egg to one of the tortillas on top of the black beans and cheese. Repeat with the remaining eggs. Sprinkle with pepper.
Top the tacos with 1 tablespoon pico de gallo, sour cream, avocado, and cilantro. Serve with lime wedges.