Preheat the oven to 400 degrees Fahrenheit (200 degrees Celsius) and line a large baking sheet with parchment paper.
In a large mixing bowl, toss the cauliflower florets with olive oil, smoked paprika, cumin, garlic powder, salt, and pepper until evenly coated.
Spread the cauliflower in a single layer on the prepared baking sheet and roast for 20 to 25 minutes, turning halfway through, until tender and lightly charred.
While the cauliflower roasts, prepare the dip by combining the drained cashews, filtered water, lemon juice, and nutritional yeast in a high-speed blender.
Blend the cashew mixture on high speed until completely smooth and creamy, adjusting water for desired consistency.
Warm the tortillas in a dry skillet over medium heat for 30 seconds per side.
Assemble the wraps by layering spinach, sliced red onion, and roasted cauliflower onto each tortilla.
Drizzle with the cashew dip or serve the dip on the side for dipping.