To pickle de jalapeños: In a small pot place the water, vinegar, sugar and salt.
Bring to a boil and add the jalapeños. Remove the from the stove and set a side for about 10 minutes.
lace the jalapenos and liquid into a jar. Let them cool at room temperature.
To make the wraps: In a sauce pan heat oil and add the onion, carrots and garlic and cook for about 5 minutes over medium heat.
Add the cumin and mix well. Add the ground beef and cook until it is cooked through, stirring often.
Season with salt and pepper. Add chopped fresh cilantro. Place about 3 tablespoons of the filling in each lettuce and top with the pickled jalapeños, red onion, tomatoes and avocado.