Smoke the Brisket: Trim and season the brisket with BBQ rub.
Preheat smoker to 225°F.
Smoke the brisket fat side up for 6-8 hours, until internal temperature reaches 165°F.
Wrap brisket in butcher paper or foil.
Return the brisket to smoker and continue cooking for 4-6 hours until internal temperature is 195°F-205°F.
Rest brisket for 30 minutes to 1 hour before slicing.
Prepare the Elote: Cut the kernels off the cob and mix with diced green bell pepper.
Preheat grill to medium heat.
Place the corn and pepper mixture on a griddle or in a grill basket, lightly coat with oil.
Grill for 8-10 minutes, stirring occasionally, until slightly charred and tender.
Transfer to a bowl and stir in mayonnaise.
Sprinkle with cotija cheese and chili powder.
Squeeze lime juice over the top.
Garnish with cilantro and optional cayenne pepper.
Assemble the Tacos: Warm tortillas on a griddle.
Add cheese and chopped brisket to each tortilla, fold in half.
Cook until cheese melts and tortillas are crisp.
Add elote mixture and drizzle with avocado lime crème.