Grate the courgette, drain the sweetcorn. Tear off the oregano leaves. Heat the oil in a frying pan. Sauté the courgette, sweetcorn, oregano and spinach for approx. 5 mins., continue to cook until almost all of the liquid has evaporated. Place in a bowl and allow to cool slightly. Grate the cheese, mix into the vegetables, season with salt.
Cut the lime in half, squeeze 1 tbsp of juice into a bowl. Halve the avocado, remove the stone, scoop out the flesh with a spoon, add to the lime juice along with the water, mash finely with a fork, season.
Spread the filling on one half of each tortilla, leaving a border of approx. 1 cm. Brush the edges with water, fold over the tortillas, press the edges down firmly with a fork. Brush both sides of the tortillas with oil. Fry the parcels in the same frying pan for approx. 2 mins. on each side, serve with the dip.