In 4-quart saucepan, heat oil on medium until hot.
Add carrots and onion, and cook 6 to 8 minutes or until lightly browned and tender.
Stir in cumin; cook 1 minute.
Add tomatoes, broth, lentils, 2 cups of water, salt and pepper; cover and heat to boiling on high.
Reduce heat to low and simmer, covered, 8-10 minutes or until lentils are tender.
Stir in spinach.
Serving Size 4 servings