Heat flour in a dry medium (~3 qt.) saucepan over medium heat until toasty smell. Whisking flour, careful not to burn. Bits should become light brown in some areas. Remove toasted flour from pan and set aside in a bowl.
Into saucepan add 2 tbsp oil, mushrooms, onions, salt. Sauté until aromatic and onions become slightly translucent. Turn off heat.
Add 1/3 cup oil, toasted flour, garlic power (or chopped garlic), black pepper, soy sauce. Whisk, whisk, whisk over medium heat. Add almond/soy milk. Keep whisking. Gravy is done when liquids become thicker or desired consistency is achieved. Salt & pepper to taste
For gravy without lumps, process in blender or with blender stick until completely smooth and silky.