Fold each collard leaf in half and remove the stems up to the leafy part with a paring knife.
Fill the large pot with 1 inch of water. Place a steamer insert in the pot and bring to boil. When the steam appears and water starts to boil, lower the heat to medium, cover and steam until the collards are green, tender and pliable, 3 to 4 minutes. Remove from the heat and use tongs to transfer the leaves to a baking sheet to cool completely.
Cook bacon in a medium non-stick skillet over medium-high heat until very crispy, 4 to 5 minutes per side. Transfer bacon to a paper towel-lined plate and remove all but 1 tablespoon of bacon drippings from skillet. Reduce the heat to medium. Add the eggs, sprinkle with salt, and cook, scraping the bottom and sides of the skillet with a rubber spatula, until the eggs are cooked through, about 5 minutes. Transfer to a small bowl.
Stir together the lime juice, avocado, bell pepper, tomato and red onion in a small bowl. Season with salt.
Assemble the burritos: On a flat work surface, lay out four large leaves, slightly overlapping in a four-leaf clover shape, making a 12-inch wide wrap (It's OK if the wrap is not circular). Sprinkle with salt. Place half of the eggs, half the avocado-tomato mixture and 2 strips of bacon across the leaves about 3-inches from the bottom, leaving a 1-inch border on each side. Place cilantro on top and shape the filling into a tight log. Fold the sides of the wrap over the ends of the filling, then roll up tightly from the bottom. Repeat with the remaining collard leaves, eggs, avocado-tomato mixture and bacon. Cut each in half and serve.
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