1. In a skillet over medium heat, heat butter. Add onion, garlic, and tomato and cook for 2 minutes. Add shrimp and salt and cook for 5 minutes. Last but not least, add Manchego cheese and let broil.
2. Stuff Poblano chiles with shrimp and secure with a toothpick. Set aside.
3. Place egg whites in a bowl. Using a hand mixer, beat egg whites until they double in volume. Toward the end, gently fold egg yolks into egg whites using a spatula. Coat each Poblano chile with flour and dip in batter. In a pot over medium heat, heat plenty of vegetable oil. Working one at a time, deep-fry each Poblano chile for 5 minutes or until golden brown. Drain on a paper towel-lined plate and set aside.
4. In a blender, combine chipotle chile, garlic powder, salt, and pepper for 5 minutes or until smooth. Set aside.
5. Serve shrimp chile relleno spooned over with chipotle sauce and garnished with cilantro leaves.