Colorado potato beetle lay orange eggs but you’d find then on the underside of the leaves of the tomato. To control them, you’ll want this spray: https://www.bonide.com/products/garden-naturals/view/252/captain-jacks-dead-bug-brew-conc
Since it is on the ground though I suspect it may be a mold that mimics insect eggs during part of its life cycle. More on that HERE: https://curbstonevalley.com/blog/?p=1179
Let the surface of the soil in that area dry out and the mold won’t be a problem.