How to Make It
Place the flour in a shallow bowl. Season the beef generously with salt and pepper. In a large enameled cast-iron casserole, heat 2 tablespoons of oil until shimmering. Working in batches, gently toss the beef in the flour, shaking off the excess. Add to the casserole and cook over moderate heat, turning often, until browned on all sides, about 8 minutes. Using a slotted spoon, transfer the meat to a plate. In between batches, discard the oil, wipe out the casserole and heat new oil. Wipe out the casserole.
In the same casserole, heat 1 tablespoon of oil until shimmering. Add the onion, bell pepper, serranos, jalapeños and garlic and season generously with salt and pepper. Cook over moderate heat, scraping up the browned bits on the bottom, until softened, about 8 minutes. Stir in the tomato paste, cumin, oregano and bay leaves and cook for 1 minute. Return the browned meat to the casserole along with any accumulated juices. Stir in the broth and beer and bring to a boil. Reduce the heat to low, cover and simmer until the meat is very tender, about 2 hours. Remove the casserole from the heat and skim off the fat.
Let the stew stand at room temperature for 15 minutes. Stir in the minced cilantro and season with salt and pepper. Garnish with the cilantro leaves, scallions and cheese and serve. Pass tortillas and lime wedges at the table.