In a bowl, soak pepitas in water for 3 hours; drain. In a blender, combine pepitas, 1 cup water, lime juice and salt. Blend until mixture is the consistency of cream.
Preheat oven to 400°F. In a medium saucepan, bring lentils, broth and bay leaf to a boil. Reduce heat to medium-low and simmer for 20 minutes. Drain and transfer to a large bowl; discard bay leaf.
In a medium skillet on medium-high, heat oil spread. Add carrot and 1 1/2 cups onion and sauté for 3 minutes. Add garlic and sauté for 2 minutes more. Add to bowl with lentils. To bowl, add eggs, oats, 1/4 cup cilantro, chile powder, ground cumin and cayenne. Stir until well combined.
Line a large baking sheet with parchment paper. Using wet hands, shape mixture into 2-inch balls, making 18 balls total. Place on baking sheet. Bake for 18 to 20 minutes.
Slice 12 lentil balls in half (reserve remaining 6 for use in Meal Plan). Place 3 lentil ball halves on each of 8 tortillas. Top each taco with 1 1/2 tbsp pepita cream. Divide avocado, tomato and remaining 1/4 cup each onion and cilantro over tacos.