Bring 3-4 cups of water to a boil in a medium saucepan. Add the lentils and boil until al dente, about 6-7 minutes. Drain and rinse gently with cool water.
Meanwhile, heat the oil in a medium skillet over medium heat. Add the garlic and sauté 1-2 minutes until golden.
Add the drained lentils to the pan with the garlic.
Add the chipotle pepper, tomato paste, spices and salt to the lentils and stir gently to incorporate. Heat the mixture throughly.
Heat the tortillas and assemble the tacos by spooning the filling into the tortillas and topping as desired.