Heat oven to 425°F. In a 2 quart saucepan, bring lentils and water to a boil over medium-high heat, reduce heat to low. Simmer, uncovered 20 to 30 minutes, adding a small amount of additional water as needed until the lentils are tender. Drain lentils. Rinse under cold water to stop cooking and thoroughly drain.
Meanwhile, in a medium bowl, toss together squash, 1 tablespoon of the olive oil, garam masala, paprika, and sea salt until well coated. Arrange squash in single layer on a large baking sheet. Bake 10 minutes, stir squash and bake an additional 10 to 15 minutes or until tender. Set aside to cool, about 15 minutes.
In a medium bowl, gently toss lentils, roasted squash, parsley, vinegar, and remaining 1 tablespoon olive oil. Season with salt and pepper, if desired. Divide spinach among plates, top with squash and lentil mixture and goat cheese.