Bring the water to the boil, add the lentils and reduce the heat. Cover and cook the lentils for approx. 30 mins. until soft, drain.
Chop the shallot. Heat the oil in the same pan. Sauté the shallot. Add the wine and stock, reduce the liquid to approx. half the amount.
Lay out the fish fillets with the shiny side (skin side) down. Season the top side.
Turn the fillets, spread with a very thin layer of cream cheese. Cut the salmon in half lengthwise and place on top of the cream cheese.
Roll up the fillets, cut in half with a sharp knife and secure with toothpicks.
Heat the oil in a non-stick frying pan and fry the fish rolls over a medium heat for approx. 2 1/2 mins. on each side.
Remove the tarragon leaves. Shortly before serving, return the lentils to the pan, stir in the Crema di Balsamico and the tarragon, gently heat through, season. Serve the fish rolls on the balsamic lentils.