In a medium saucepan, combine the lentils and enough water to cover by at least 1 inch (2.5 cm). Bring to a boil over high heat; reduce heat to low and simmer, uncovered, for 10 minutes (the lentils will be slightly undercooked). Drain and rinse under cool water. Place lentils in a food processor.

Add the mushroom pieces, nutritional yeast, and flaxseed meal to food processor with lentils. Pulse, using on/off pules, until chopped to a meaty texture (see photo), scraping sides and bottom of bowl several times so that the mixture is evenly chopped.

In a large skillet set over medium-high heat, heat the oil. Add the onion; cook and stir for 5 minutes. Add the 3/4 cup (175 L) water, lentil-mushroom mixture, garlic, Italian herbs, 1 teaspoon salt and 1/4 teaspoon pepper. Cook and stir for 5 to 6 minutes longer until slightly browned and almost all of the liquid has been absorbed. Note: The mixture should be thick and meaty, not wet. If it is still wet, cook several minutes longer (if they are too wet, they will not be very firm after baking).

Remove from heat and stir in the coconut flour until blended. Adjust salt and pepper to taste. Cool.

Preheat oven to 400F (200C). Line a large rimmed baking sheet with parchment paper.

Shape lentil mixture into 1.25-inch (3.175 cm) meatballs; place on prepared baking sheet, spacing 1 inch (2.5 cm) apart.

Bake for 20 to 25 minutes until golden brown. Serve immediately (e.g., with marinara sauce, noodles, zucchini noodles, etc.) or cool completely and store for future use (see notes).