To a food processor add the lentils, onion, walnuts, and garlic and pulse until you reach a slightly crumbly paste-like texture. Add the vital wheat gluten, water, soy sauce, parsley, pepper, allspice, and nutmeg and pulse, stopping to scrape the sides as needed until combined into a crumbly dough.

Pinch off some of the dough and roll into a vegan meatball about the size of a golf ball and set aside on a plate or dish. Repeat until all the dough is used up and you have made about 18 meatballs.

Add several inches of water to a large pot with a steamer basket and bring to a boil. Once boiling, add the meatballs to the steamer basket, cover and steam for 25 - 30 minutes or until their internal temperature reaches at least 160°F (71°C) when tested with an instant-read thermometer. If the temperature goes higher, that's perfectly fine—you can't really oversteam seitan. Once the steaming is done, you can either prepare them right away (see below), or allow them to cool completely and store them in an air-tight container in the fridge for up to 5 days, or freeze them for later. *Note, I always find seitan has the best texture if chilled in the fridge overnight, but it is still great freshly made.

In a large skillet or non-stick frying pan, heat the light oil over medium-high heat. Fry the meatballs until golden brown and heated through, 5 - 10 minutes. Remove the meatballs from the pan and set them aside on a plate.

Return the pan to the heat and add the vegan butter. Once melted, whisk in the flour to make a paste. Cook the flour paste while whisking, then pour in the broth and the cream and mix. Bring to a simmer and cook until the gravy begins to thicken, about 5 minutes.

Return to the meatballs to the pan with the gravy, and heat through for another minute or two. Serve hot on mashed potatoes, rice, or noodles.