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1. Make the gratin topping: In a small mixing bowl, combine panko, butter, parsley, 1 tsp. lemon zest, 1 oz. gruyere, and salt and pepper to taste. Toss lightly, set aside.
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2. Preheat oven to 400u00b0. Make a pouch with a sheet of aluminum foil that has been folded in half. Place the garlic and 2 tbsp. olive oil into the pouch and fold the sides over to seal. Roast in the oven for 15 minutes. Remove and let cool. Press the garlic from the peels and set confit aside.
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3. Heat the oven to 400u00b0. In a medium bowl, toss the sprouts with remaining olive oil, 1 tsp. salt, and 1/4 tsp. black pepper. Place the sprouts in a baking tray that can hold them in a single layer. Roast until browned and can be pierced by a fork with a little resistance, approximately 10 minutes. Set aside.
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4. Heat a saute pan over medium heat. Add shallots and bacon, stirring frequently until the bacon is rendered and the shallots begin to caramelize, 4 minutes. Add the reserved garlic confit and remaining lemon zest. Deglaze the pan with the lemon juice. Stir and remove from heat. Toss this mixture with the Brussels sprouts.
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5. Make the mornay sauce: In a 4-quart saucepan, melt the butter. Add the flour to make a roux and cook until it smells toasted and the color is a light brown, 30 seconds. Add thyme and cream, stirring vigorously to avoid lumps. Heat to a simmer, stirring continuously, about 2 minutes. Remove from heat and pour the sauce through a strainer, removing thyme. Return the sauce to the saucepan and add remaining gruyere and parmesan. Stir until cheese has melted. Season with 1/2 tsp. salt and 1/4 tsp. pepper.
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6. Pile the sprouts into a 10-inch oval gratin dish. Pour the mornay sauce over the sprouts and sprinkle the breadcrumb mixture over the top. Cover loosely with a sheet of tin foil and bake until bubbling, 15 minutes. Remove foil and cook another 5 minutes until the top is nicely browned. Remove from oven and let rest for 10 minutes. Serve warm.
