Rinse and cook them according to package instructions until soft. Set aside to cool slightly.
In a large mixing bowl, combine cooked lentils, breadcrumbs, soy sauce, garlic powder, smoked paprika, cumin, and black pepper.
Mash the lentils using a fork or potato masher until mostly mashed but still a little chunky.
Shape the lentil mixture into 4 equal-sized patties.
Heat olive oil in a frying pan or skillet over medium heat. Add the lentil patties and cook for 4-5 minutes on each side, or until golden and crispy on the outside.
Warm the taco shells in the oven or on a skillet. Place a lentil patty in each taco shell. Top with shredded lettuce, salsa, avocado slices, and a dollop of vegan mayo or sour cream.
Garnish with fresh cilantro, if desired. Serve immediately with your favorite sides.