In a large skillet, heat the avocado oil over medium heat. Add the diced red onion and sauté for about 3-4 minutes until it becomes translucent. Toss in the chopped garlic and cook for an additional minute until fragrant.
Next, stir in the chopped tomato, onion powder, garlic powder, chili powder, cumin, smoked paprika, dried oregano, and kosher salt. Cook for another 2-3 minutes until the tomatoes start to soften.
Rinse the dry brown lentils under cold water. Add them to the skillet along with the vegetable broth or water. Bring the mixture to a boil, then reduce the heat to a simmer. Cover and cook for about 20-25 minutes, or until the lentils are tender and the liquid is mostly absorbed.
While the lentils are cooking, warm the corn tortillas or hard shell tacos in a separate pan until they are pliable (about 30 seconds on each side) or according to package instructions.
Once the lentils are ready, it's time to assemble your tacos! Spoon the lentil mixture into the warmed tortillas and top with chopped red onion, cilantro, and any additional toppings like pico de gallo, diced avocado, guacamole, or hot sauce.