Begin by carefully washing two medium-sized ripe tomatoes and then dicing them into small pieces.
In a medium saucepan, heat up 2 tablespoons of vegetable oil over medium heat until it is hot enough to shimmer. Once heated, add the diced tomatoes and allow them to sauté for approximately 3-4 minutes or until they are soft and have a slight caramelization.
Next, sprinkle in 1.5 tablespoons of all-purpose flour onto the sautéed tomatoes and mix well to combine. Then, incorporate 1/8 teaspoon of garlic powder into the pan and stir it together with the tomatoes and flour.
Gradually pour in 1/2 cup of whole milk and 1/4 cup of water, stirring continuously to prevent the formation of any unwanted lumps. Keep stirring until the mixture thickens to a smooth and velvety gravy consistency.
Once the desired texture is achieved, add in 1/4 teaspoon each of salt and pepper, or as per your taste preference. Remove from heat and serve piping hot over your desired dish, garnished with a sprinkle of freshly chopped herbs for an added burst of flavor.