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PREPARE SMOKED GOUDA BECHAMEL:
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In a medium saucepan, melt the butter or margarine; add the flour and whisk over moderately high heat for 30 seconds.
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Add the milk and bring to a boil, whisking constantly.
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Cook over moderate heat, whisking constantly, until thickened, 4 to 5 minutes.
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Add the cream, smoked Gouda, paprika (if using)and nutmeg and whisk just until the cheese is melted, about 2 minutes.
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Season with salt & pepper.
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Use right away or cover directly with plastic wrap and refrigerate.
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PREPARE THE SPINACH:
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Preheat the broiler and position a rack 10 inches from the heat.
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In a large soup pot, bring 1/4 inch of water to a boil.
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Add the spinach and cook over high heat, tossing with long tongs, until completely wilted, about 3 minutes.
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Transfer the spinach to a colander and drain, pressing out as much liquid as possible add a squeeze of lemon; put into kitchen towels and press the water out.
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In a medium, ovenproof skillet, heat the olive oil and pinch of crushed red pepper flakes(if using); add the onion and cook over high heat, stirring, until softened, about 3 minutes.
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Add the wilted spinach and cook, stirring, for 1 minute.
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Add the Smoked Gouda Bechamel and cook over moderate heat, stirring, until bubbling, about 1 minute.
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Season with salt and pepper.
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Sprinkle the spinach with the bread crumbs and shredded Gouda and broil for 2 minutes, until golden and bubbling.
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Serve hot.