I had the same gag reflex as well. Found to things that helped. No three.
# 1. first pull was with EVOO. ooohhh yuck. Almost gave up on OP right then and there...! So I changed oils. Still gag but not violently.
# 2. put less oil than was called for in the process.I dropped down to only two teaspoons. Helped alot! But... still had a bit of gag businees left over.
# 3. learned to tilt my head lightly forward so the oil stayed in the front area of my mouth and not so near the back of the throat. This was the final step. No more gagging now unless I am having allergy issues and the sinus is draining. Then, it is spit out ASAP and get another spoon full.
Actually now I can do the whole T. or two now instead of just the two teaspoons.