In a small bowl, whisk ground flax + 2.5 tbsp water. Set aside to thicken.
Heat 1 tbsp olive oil in large skillet over medium. Add shallots and garlic, sauté until lightly golden. Transfer the mirepoix in small bow and set aside.
In a blender or food processor, add cooked lentils and blend until broken down but still chunky.
Add to the blender: cashew Parm, shallot/garlic mirepoix, parsley, italian seasoning, tomato paste, potato starch and salt & pepper. Pulse until mixed but still retains a chunky texture.
Transfer mix to large bowl. Fold in flax mixture and bread crumbs.
Rest in refrigerator for 30 minutes.
Preheat oven to 375°. Line baking sheet with parchment paper.
Form 10 - 12 lentil balls.
Heat 1 tbsp oil in skillet over medium, add lentil balls. Cook, rotating periodically until browned on each side. Takes approximately 5 minutes or so.
Transfer balls to lined baking sheet. Bake for 10 - 15 minutes.
Serve with marinara.