Cut the tops from the dried chiles and discard the stems and seeds.
Place the chiles in a large pot with the water. Bring to a boil, remove from the heat, and soak for 15 minutes.
Drain the chiles and blend them with the chipotle in adobo and 2 cups of beef broth until smooth.
Season the short ribs all over with salt.
Heat 1 tablespoon of oil in the pot over medium heat. Sear the short ribs in batches on all sides, adding the remaining oil as needed. Set the ribs aside.
Wipe out excess grease. Add the onion, carrots, garlic, blended chiles, and remaining broth.
Stir in the tomato paste, bay leaves, cinnamon stick, chili powder, cumin, oregano, remaining salt, and pepper.
Return the short ribs to the pot. Bring to a boil, then cover and simmer for 3½ to 4 hours, stirring occasionally, until tender.
Remove the ribs and set them aside. Strain the stock, discard the solids, and keep the liquid warm.
Pull the meat from the bones and shred it, discarding bones and large pieces of fat.
Dip one tortilla in the warm cooking liquid and let the excess drip off. Place it in a skillet over medium heat.
Top with about ¼ cup shredded meat and 2 tablespoons cheese. Fold and cook 2 to 3 minutes per side until golden and crisp. Repeat with the remaining tortillas.
Keep finished tacos on a wire rack over a sheet pan so they stay crisp.
Serve the tacos immediately with diced onion, cilantro, lime wedges, and bowls of the warm cooking liquid for dipping.