Chiles Rellenos: Place a skillet over a medium-high heat. Add oil to warm and add the ground meat to cook breaking down the lumps that form. About 5 minutes. Add the onion and garlic until slightly translucent. Add the carrots and keep cooking for about 5 more minutes. After that time add the potatoes to cook stirring frequently.
While the meat and vegetables are cooking, place the tomatoes and water in the blender process to form a puree. Add this tomato puree to the skillet and stir in the rest of the ingredients. Simmer until vegetables are cook and liquid has reduced and very little remains. In case the liquid has reduced before the vegetables are cooked add some more water during the cooking process. Cool before stuffing the peppers.
Once your peppers are clean and seed removed dry them with a paper towel. Gather all your ingredients for the final preparation.
Stuff the pepper using a spoon being careful not to overstuff or the fill will spill while frying it.
In a large frying pan heat the oil. The oil should be about 3/4 in. deep. While the oil heats beat the egg whites until they form stiff peaks and then stir in the yolks one by one while beating until you have a fluffy batter season with salt.
Spread the flour on a large plate and coat the peppers lightly, one by one. Shake off any excess of flour. Making sure they do not open while doing this step.
Once the peppers are covered with the flour, dip into the beaten eggs making sure it is well coated.
Carefully place the peppers in the hot oil, do not overcrowd the skillet. Fry each side until it gets a deep golden color. It will take a few minutes on each side. It takes practice to master this step, use a large spatula to help you turn the peppers gently. Place the pepper on a paper towel to absorb the oil.