In a small bowl, add cashews and enough water to cover and soak for 2 hours or pour boiling water over cashews to cover and soak for 30 minutes. Drain water and set aside. Preheat oven to 350 degrees.
Layer 1: In a food processor or by hand, mash the pinto beans until smooth (the consistency of hummus.) Add a little water as necessary. Season with minced garlic, garlic powder, cumin and sea salt. Stir to combine thoroughly and spread on the bottom of an 8 X 8 baking dish.
Layer 2: Spread salsa on top of the bean layer.
Layer 3: Add cashews, apple cider vinegar, lemon juice, sea salt, chili powder and 1/4-1/2 cup water to blender. Blend until smooth and the consistency of sour cream. Spread on top of the salsa layer
Layer 4: Sprinkle sliced black olives on top of the sour cream layer. Bake at 350 degrees for 30-40 minutes until heated throughout.
Layer 5: Remove dish from the oven and layer diced tomatoes on top of the black olives.
Layer 6: Layer diced avocado on top of the tomatoes.
Layer 7: Sprinkle with fresh cilantro and fresh lime juice and serve!