Heat oil in a medium saucepan over medium heat. Cook
carrot, celery, and shallot until tender, about 6 minutes. Add
water and lentils, and bring to a boil. Reduce heat, and simmer,
partially covered, until lentils are tender, about 20 minutes.
Stir in bulgur, and cook, partially covered, until bulgur is
tender but still slightly chewy, about 5 minutes.
Drizzle with vinegar to taste. Season with salt and pepper.
Drizzle with oil, and season with pepper.