In a small bowl, combine the softened cream cheese, horseradish, and garlic powder until smooth.
Spread an even layer of the cream cheese mixture over the entire surface of each flour tortilla.
Layer the roast beef slices over the cream cheese, then top with two slices of provolone cheese per tortilla.
Roll each tortilla tightly to form a cylinder.
Optional: Wrap in plastic wrap and refrigerate for 1 hour to firm up for cleaner slicing.
To serve warm, place the rolls on a baking sheet and heat in a preheated oven at 350°F (175°C) for 10 minutes until the cheese is just melted.
Slice the rolls into 1-inch thick rounds using a serrated knife.
Prepare the beef au jus according to package instructions and serve in small individual bowls for dipping.