Soak red lentils in a medium bowl with 3 cups water for 6 hours.
Drain the soaking water off in order to release the toxic phytic acid common with beans and legumes.
Place the lentils in a cooking pot with just enough fresh, new water to cover the lentils about 1-inch above the lentils.
Bring to a rolling boil, then cover with a lid and simmer at a low boil for 30 minutes or until soft and tender. Drain off the excess water off and save for later as an addition to a soup recipe.
Mix taco seasoning, salsa, and salt with the drained red lentils. You can use a potato masher to mix or use a food processor for 1 minute. Set mix aside.
Prepare the corn tortillas by spread oil over a large cooking pan with spatula and insert three corn tortillas side by side. Move the small tortillas around with the spatula to spread the oil evenly over the three tortillas. Flip a few more times to further coat the tortillas. They will become soft and pliable. Fry each side of the stiff corn tortillas in a wide skillet until lightly browned. Then store them on a plate.
To serve, just spoon 1/4 cup filling into the center of each corn taco and fold over. Enjoy!

Taco filling:
1 cup red lentils
3 cup water for soaking
2-3 cup additional water for cooking

Seasoning:
1 tablespoon taco seasoning
1 cup your choice salsa
1/2 teaspoon salt

Corn tortillas:
10 corn tortillas
1 teaspoon coconut oil or olive oil for each group of three tortillas