Preheat the oven to 425 degrees.
In a large mixing bowl, combine 1 cup oat flour, 1 tsp garlic powder, ¼ tsp smoked paprika, ⅛ tsp black pepper, and 2 cups coconut milk. Stir together until all of the lumps have dissolved and the batter is smooth.
Put all of the cauliflower florets into the bowl with the batter and use a large spoon to stir and coat each piece of cauliflower with the batter.
Pour 1 ½ cups panko breadcrumbs into a small bowl. Use tongs to dip each piece of cauliflower into the breadcrumbs. Make sure to rotate the cauliflower to coat each side. Arrange the battered cauliflower on a parchment-lined tray and bake for 15 minutes.
While the cauliflower is baking, make the pesto sauce. Add ⅓ cup raw cashews, 1 garlic clove, 1 cup fresh basil leaves, 2 tbsp lemon juice, ½ cup water, salt, and pepper to a medium blender cup. Blend on high until smooth and creamy. If the sauce is too thick, you can add a little bit more water until you reach your desired consistency. Store the sauce in the fridge to chill until you're ready to serve.
Remove the tray from the oven. Carefully, transfer the cauliflower into a large mixing bowl and pour 2 cups of vegan buffalo sauce over the top. Use a large spoon to gently toss the cauliflower with the sauce. Put the florets back onto the tray and bake it for an additional 10-12 minutes or until cauliflower bites are crispy.
In a warm tortilla, add fresh spinach, thinly sliced red onions, 4-5 buffalo cauliflower bites, and a drizzle of pesto sauce.