Warm corn tortillas in a skillet over medium heat for about 30 seconds on each side or microwave wrapped in a damp cloth for 15-20 seconds.

In a medium pan, sauté chopped white onion, minced garlic, and diced jalapeño over medium-high heat for 5-7 minutes.

Add rinsed brown lentils, vegetable broth, Rotel tomatoes, and taco seasoning to the pan. Bring to a boil, reduce heat, cover, and simmer for 30 minutes.

Stir in the remaining can of tomatoes, adjust consistency if needed, remove from heat, and let filling cool.

Place about 2 tablespoons of the filling in a tortilla, roll tightly, and position seam-side down. Brush with lime juice and sprinkle with chili powder.

For air-frying, preheat air fryer to 400°F and cook for 7-10 minutes until golden. For baking, preheat oven to 400°F and bake for 20 minutes.

Serve immediately with salsa, hot sauce, jalapeños, or vegan sour cream.