Heat oven to 375°F. Spray 11x7-inch (2-quart) glass baking dish with cooking spray.
In 10-inch skillet, heat oil over medium heat. Cook chiles in oil 3 to 4 minutes, stirring occasionally, until softened. Add corn; cook 1 minute. Reduce heat to low; stir in cooking sauce.
Spoon enough sauce into baking dish to cover bottom of dish. Arrange 3 tortillas on sauce; spoon sauce over tortillas. Repeat layers twice. Top with remaining sauce; sprinkle with cheese.
Bake uncovered 16 to 18 minutes or until cheese is melted and sauce is bubbly.