Preheat your oven to 425 degrees F (218 degrees C) while you prep your mushrooms.
Start by cleaning off the tops of your mushrooms with a damp cloth. Gently wipe off any loose dirt. Flip the mushroom over and twist to remove the stem. Using a spoon, carefully scrape out the mushroom gills. Repeat with all the mushrooms.
Once your mushrooms are clean, slice them into 1 inch wide strips and place into a zip top back. Add the 1/2 cup flour, seal the bag without removing any air and gently toss to coat all the mushrooms.
In a shallow dish, combine the panko, salt, chili powder and garlic powder.
In a separate dish, beat together the eggs and water to make an egg wash.
Working carefully, coat each mushroom strip in the egg wash, then the panko mixture and place on a lightly greased baking sheet.
Place your panko-coated mushrooms in the preheated oven to bake for 10 minutes. Remove, flip the mushroom strips, and return to the oven for 10 more minutes.
While your mushrooms are baking, mix together the mayonnaise and chipotle in adobo to make the Chipotle Aioli.
Prep your toppings and warm the tortillas.
Remove the mushrooms from the oven and build your tacos by spreading on some refried beans, placing the mushroom strips, and topping with the corn, carrots, avocado, feta, chipotle aioli and cilantro.