Preheat the oven to 350°F.
Lightly grease a baking sheet with coconut oil and set aside.
Pick through the lentils to make sure there are no pebbles. Rinse.
Bring the 2 cups of water to a boil in a medium-size saucepan. Add the lentils. Bring back to a boil and cook until al dente, about 10 minutes.
Drain the lentils when done.
Place the coconut oil in a large skillet and heat over medium-high heat.
Add the onion and bell pepper and cook for 5 minutes.
Add the grated carrot and cook for another 5 minutes.
Place the mushrooms in a food processor and pulse a couple of times until coarsely chopped.
Add the cooked lentils and pulse again until chopped a little bit more but still coarse.
Add this mixture to the vegetables in the skillet. Add the garlic powder and cook for 4 minutes.
Add the wine and cook for 1 more minute. Add the vegetable stock, bread crumbs, Italian seasoning, salt, and pepper.
Stir and let cool so that you can handle the mixture with your hands.
Roll the mixture into 48 balls and place on the prepared baking sheet. Bake for 40 minutes.
Remove from the oven.
You can refrigerate or freeze the balls at this point.
If serving immediately, toss lightly with sweet-and-sour sauce.
Serve with toothpicks.