Sort and wash lentils; place in a bowl. Cover with water to 2 inches above lentils. Cover and refrigerate 8 hours or overnight. Drain well. Place lentils and 3 tablespoons water in a food processor; process until smooth, scraping bowl occasionally. Combine the pureed lentils, spinach, and next 7 ingredients (spinach through garlic), stirring well.
Heat 1 tablespoon oil in a large nonstick skillet over medium-high heat. Drop lentil mixture by heaping tablespoons into pan. Cook 2 minutes on each side or until lightly browned. Remove from pan. Cover and keep warm. Repeat procedure with remaining oil and lentil mixture.
To prepare dip, combine 1/2 cup water and remaining ingredients in a blender; process until well blended. Serve with puffs. Garnish with cilantro sprigs, if desired.