Place the dry millet in a sauce pan. Over medium head, gently toast the millet for a few minutes. Add 2/3 cup water and bring to a boil. Cover the pan and cook for 15 minutes. Remove from heat and let the millet sit, covered, for 10 minutes.
Let the millet cool completely in the fridge.
Preheat oven to 375 F.
In a blender or food processor combine the flax seeds, walnuts and oats. Process or pulse to grind until a fine consistency is reached. It is okay if you are a few larger pieces of walnuts.
In a bowl, mix the walnuts, flax and oats with the cooled millet, salt and italian seasoning. Add the 2 Tb extra water gradually. The mixture should not be wet but the ingredients should not fall apart when pressed in your hand.
Form "meatballs" about 1 inch in diameter. Place them in a glass baking dish or on a baking sheet and bake at 375 for 35-40 minutes. Flip the meatballs after 20 minutes.