Eeeh, it will probably go like this: "I declare this burrito so hot that I could not eat it".

On one hand (because omnipotence) he definitely has the capacity to eat it.

On another (also because omnipotence), he has the capacity to heat a burrito so hot he could not eat it.

On yet another hand (who said that the number of hands is limited?!) if he says he couldn't eat this burrito, he really couldn't. For a different reason. See, he is a really stand-up guy and must keep his word.

But, if he couldn't break his own word, is this guy really omnipotent?

Well, omnipotence means he can avoid any damn situation where he has to break his own word. So yes.

It's omnipotent burritos all the way down.