Bring water to a boil in a kettle or pot, then pour over the red lentils and buckwheat to cover and soak for 15 minutes.
After 15 minutes, drain the soaked lentils and buckwheat completely; the lentils should be split and lighter in color and the buckwheat should be soft enough to squash between your fingers.
Place the drained lentils and buckwheat in a blender or food processor. Add the fresh water and seasonings (garlic powder, salt, and black pepper).
Blend the mixture until as smooth as possible, scraping down the sides as needed; adjust water by adding small amounts if the batter is too thick.
Heat a non-stick frying pan over low–medium heat. For each tortilla or taco, pour approximately 1/3 cup of batter into the center of the pan and spread gently to an even thin circle (use a crepe spreader or a spatula to help).
Cook on low–medium heat until the top appears set and dry, then flip and cook the other side for another minute or two until cooked through but still pliable.
Repeat with remaining batter. For larger tortillas/wraps use two 1/3-cup portions per tortilla; for tacos use one 1/3-cup portion per taco.