1. In a small heavy skillet, toast cumin and coriander seeds until fragrant. In a mortar and pestle, or in a coffee grinder, grind to a powder and set aside.
2. Meanwhile, roughly cut beef into 2-inch cubes, or slice it against the grain into pieces about 1/4-inch thick by 1 1/2-inches square. Sprinkle with salt.
3. In a large, heavy pot over high heat, heat oil until simmering. Working in batches to avoid crowding the pan, brown the meat, turning occasionally until crusty. Adjust the heat to prevent scorching. As it is cooked, remove the meat to drain on paper towels. Add more oil as needed for browning, but do not clean out the pot.
4. To the empty but crusty pot, add onion, garlic, jalapeños, masa harina or tortilla (if using), chile powder, cumin-coriander powder, and oregano. Cook, stirring, until onion has softened, 5 to 10 minutes. Add meat, beer, tomatoes, chocolate, whole dried chiles and 1 quart water. Bring to a gentle simmer and simmer for about 1 1/2 hours, or until meat is fork-tender. Remove the dried chiles. Taste and add salt if necessary.
5. Serve immediately or let cool and refrigerate. (The chili tastes best one or two days after it is made.) Reheat over low heat, if necessary, and serve in bowls, sprinkled with chopped onion and cilantro. Add Fritos for crunch or dip tortillas into the spicy gravy.
