Place lentils and water in a medium saucepan over medium heat. Bring to a boil, cover and reduce heat to low. Let simmer for 15-20 minutes or until lentils are soft.
Cut carrot into large chunks and steam with a small amount of water for 1 minute in a small pan on the stove or in the microwave. The carrot should be slightly soft but not mushy.
Place 1/3 of cooked lentils, soft carrot, drained beans and all spices in a food processor or blender and cream. If needed, add a small amount of water, 1-2 tablespoons at a time. Cream into a consistency similar to refried beans.
Pour mixture back into the saucepan with the remaining lentils. Cook over medium low heat for 2-3 minutes to make sure that the mixture is evenly heated.
Serve warm in tortillas with taco fixings, over a baked potato topped with salsa or over cooked whole grains and veggies.