To prepare tapenade, place first four ingredients in a food processor; pulse 2 to 3 times or until minced. Set aside.
To prepare wraps, combine 2 cups boiling water and sun-dried tomatoes in a bowl; let stand 30 minutes or until soft. Drain and chop. Set aside.
Cut tofu lengthwise into quarters. Place tofu slices on several layers of paper towels; cover with additional paper towels. Let stand about 20 minutes or until barely moist.
Heat a large nonstick skillet coated with cooking spray over medium-high heat. Add onion; sauté 5 minutes or until lightly browned. Place in a bowl; stir in balsamic vinegar.
Combine lemon juice and next 6 ingredients (lemon juice through garlic) in a small bowl. Heat pan coated with cooking spray over medium-high heat. Add tofu; cook 6 minutes, browning on all sides. Stir in lemon juice mixture; cook 1 minute or until sauce thickens.
Warm tortillas according to package directions. Spread 2 tablespoons tapenade evenly over each tortilla. Top each tortilla with 1 tofu piece, about 1/4 cup sun-dried tomatoes, 1/3 cup onion, and 1 cup watercress; roll up.