Iran Press/ Europe: The Poland star reached the 40-goal mark for the sixth successive season with a treble inside the opening 23 minutes.
Maximilian Wober brought down Lewandowski after turning superbly on Coman's pass to slot home a 12th-minute penalty.
Bayern's second goal was identical as Wober again felled Lewandowski just inside the area, and the forward's second spot-kick found the same corner of the net.
The third arrived instantly as advancing Salzburg goalkeeper Philipp Kohn kicked the ball against Lewandowski, and it looped onto a post before the striker claimed his 42nd goal of the season with a simple tap-in.
Coman robbed Mohamed Camara to set up Serge Gnabry after 31 minutes, his shot fired under the body of Kohn.
Thomas Muller smashed home the fifth nine minutes after the restart before Salzburg teenager Maurits Kjaergaard struck a superb left-footed consolation.
But Bayern had the final say as Muller swept home his 52nd Champions League goal, and Leroy Sane completed the rout five minutes from time.
Tonight's 7-1 victory was the seventh time Bayern Munich have scored 7+ goals in a Champions League game, more than double that of any other team that has managed in the competition.
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