First, preheat your oven to 425°F and prepare a baking sheet by lining it with parchment paper. If the lentils are not already cooked, cook them now. Once they are cooked, drain them and mash them up or pulse them in a food processor.

Next, combine the mashed lentils with the wheat gluten, breadcrumbs, soy sauce, liquid smoke, salt, and black pepper. Mix everything together well, then slowly add in the broth until the mixture is wet enough to form a patty easily.

Take the mixture and form it into "steaks," then place them on the prepared baking sheet. If you prefer, you can brush the tops with olive oil. Bake them for 20 minutes or until they turn golden brown. Alternatively, you can also cook them in a skillet over medium heat.

While the steaks are cooking, prepare the mushroom gravy. Heat olive oil in a skillet over medium heat. Add in the mushrooms and garlic and cook for 5 to 6 minutes until they are softened and browned. Lightly season with salt and black pepper before removing them from the skillet and setting them aside.

Using the same pan, melt the butter and then whisk in the flour until it is well combined. Slowly add in the broth while continuously stirring. Mix in the seasonings and mushrooms, and then continue cooking until the gravy reaches your preferred consistency.

Finally, serve the "steaks" with a spoonful of the mushroom gravy on top.