In 10-inch skillet, cook beef over medium heat 8 to 10 minutes, stirring occasionally, until thoroughly cooked; drain. Stir in water and taco seasoning mix. Heat to simmering; cook 1 to 2 minutes or until thickened. Remove from heat. Stir in refried beans.
In 6 (8-oz) wide-mouth glass jars, evenly layer beef mixture, sour cream, guacamole and salsa. Sprinkle with cheese. Garnish with chile slices and cilantro. Serve immediately with tortilla chips.