Preheat your oven to 350°F (175°C). Lightly grease a 9×13-inch baking dish.
Heat a large skillet over medium heat and scramble the eggs until just cooked.
Add the cooked beef sausage, hash browns, and shredded cheese to the eggs. Stir until everything is evenly combined and the cheese begins to melt.
Spoon the filling evenly into each tortilla. Roll each tortilla tightly and place seam-side down in the prepared baking dish.
To prepare the gravy, cook the remaining beef sausage in a medium saucepan over medium heat until fully browned.
Sprinkle the flour over the sausage and stir constantly for about one minute.
Slowly whisk in the milk until smooth.
Continue cooking while stirring frequently until the gravy thickens, about 5 to 7 minutes.
Season with salt, black pepper, garlic powder, and onion powder to taste.
Pour the warm sausage gravy evenly over the enchiladas.
Cover the baking dish with aluminum foil and bake for 25 minutes.
Remove the foil and continue baking for another 10 minutes until hot, bubbly, and lightly golden.
Let the Breakfast Enchiladas with Sausage Gravy rest for 5 minutes before serving.
Garnish with parsley, green onions, or extra cheese if desired.