Rosie Bera, owner of Tesoro Restaurante & Taberna, samples a bowl of Sopa de Tortilla. (photo/alandeckerphoto.com)

It was raining the evening I dined at Tesoro Restaurante & Taberna, a recently opened romantic contemporary Mexican eatery on Fifth Avenue in the Gaslamp Quarter. The shivery weather only added to the warm and cozy feeling I felt as I entered the long, skinny, two-story space. Walls of deep orange and avocado green meet exposed brick walls and concrete floors. The street-level dining room consists of one long banquette with smart-looking cowhide seat cushions and a small but fabulous bar made of a single slab of creamy white onyx. The upper dining room is more formal with subdued wall colors and white table linens illuminated by the soft light of miniature glass chandeliers.

The menu, which celebrates the cuisines of both the Northern and Southern regions of Mexico, is divided into two parts: the Entradas (starters) and the Patillo Principales (entrées). It is very hard to choose among the small plates because the selection is so varied and everything sounds so good. The wonderful “Panuchos” ($7) feature homemade corn tortillas stuffed with black beans and topped with achiote pork and marinated red onions. I also loved the rich “Tarta de Rajas” ($9). The chef takes rajas, a very traditional dish made of roasted poblano chiles with onions, Oaxaca cheese and cream to new heights by layering it between rounds of freshly baked puff pastry. It’s a savory Napoleon of sorts.

I simply must proclaim the “Sopa de Tortilla” ($7) as one of the finest examples of tortilla soup. This smoky tomato, chile and epazote-based soup is finished with avocado, queso fresco, Mexican cream and garnished with tortilla strips. It makes a great middle course.

About a dozen main courses are offered, each equally challenging to decide upon as their descriptions sound so tantalizing. I am a sucker for chipotle so the “Filete al Chipotle” ($29) cried out my name. A six-ounce center cut filet was perfectly cooked to medium rare and then served surrounded by a creamy, smoky and slightly spicy sauce made from puréed chipotle, stock and cream. It was topped with a thin slice of melted Oaxaca cheese. Although the dish was outstanding, it was presented alone on the plate and at that price they certainly could have afforded to send along some of their wonderful house made frijoles negros, frijoles refritos or rice.

If you are a chiles rellenos fan, order them here ($12). Two roasted poblano chiles stuffed with queso fresco, squash blossoms and epazote, lightly battered and fried are served with an onion cream sauce. The squash blossoms give the rellenos a delicious, fresh flavor and add a nice texture too.

A lighter, but equally interesting dish is the “Pollo al Tequila” ($19). A half chicken is marinated in tequila and then oven roasted. It is lacquered with a beautiful tamarind glaze and served on a bed of sautéed fresh spinach.

If your dining companion talks you into dessert, the “Pastel de Crepas” ($8), a cake made of layers of crepes and chocolate cream, is a must. Not in the mood for chocolate? Try the fried plantains — the flavor is addicting.

Tesoro (pronounced the-SOR-oh) means “treasure” in Spanish. Once you dine there you’ll see for yourself that it really is.

— Terryl Gavre