In a medium bowl, whisk together the chickpea flour, water, 2 tablespoons of nutritional yeast, garlic powder, sea salt, and black pepper until the batter is completely smooth.
Let the batter rest for at least 10 minutes to allow the flour to fully hydrate, which prevents the crêpes from breaking.
While the batter rests, heat a non-stick skillet over medium heat and add the sliced cremini mushrooms, cooking until they release their moisture and turn golden brown.
Crumble the firm tofu into the skillet with the mushrooms, then stir in the remaining 2 tablespoons of nutritional yeast and the baby spinach, cooking until the spinach is wilted.
Remove the mushroom and tofu mixture from the pan and set aside in a warm bowl.
Wipe the skillet clean, add the olive oil, and pour half of the chickpea batter into the center, swirling the pan to create a thin, even circle.
Cook the crêpe for 2-3 minutes until the edges begin to lift and the bottom is golden, then flip and cook for another 1 minute.
Repeat with the remaining batter to make a second crêpe.
Place the mushroom and tofu filling in the center of each crêpe, fold them over, and garnish with hemp hearts and freshly chopped chives before serving.