Toast chiles. Heat a dry comal or cast iron skillet over medium heat. Add chiles and toast, turning often, until fragrant, about 2 minutes. Be careful not to burn them. Remove from heat and chop into 1/2-inch pieces. You should have about 3/4 cup chopped chiles.
Saute vegetables. Heat oil in a large (8-quart) Dutch oven or soup pot over medium-high heat. Add onion and cook, stirring occasionally, until just starting to brown. Add garlic and cook a minute more.
Bring soup to a boil. Add chiles, lentils, potatoes, tomatoes, broth, and water and stir to combine. Bring to a boil.
Simmer. Reduce heat to a gentle simmer. Cover and cook until lentils and potatoes are tender, about 1 hour.
Add cream. Add cream, lemon juice, salt and oregano. Stir to combine. Taste and add more salt or lemon juice as needed.
Serve. Ladle soup into bowls and garnish with a drizzle more of cream and a small spoonful of Salsa Macha.