Heat oven to 350°F. In medium bowl, mix soup, sour cream, chiles and cumin. In ungreased 2-quart shallow baking dish, spread 1/2 cup soup mixture.
In another bowl, mix 1 cup soup mixture, the chicken and 3/4 cup of the cheese.
Place about 1/3 cup chicken mixture in each tortilla. Roll up and place seam side down in baking dish. Pour remaining soup mixture on top. Sprinkle with remaining 3/4 cup cheese. Cover baking dish with foil sprayed with cooking spray.
Bake 30 minutes; remove foil and bake 5 to 10 minutes or until cheese is melted.