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1
In a medium skillet, heat 1 tablespoon of the olive oil.
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2
Add 1 cup of the onions and cook over moderately high heat, stirring frequently, until golden.
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3
Add the oregano and sugar and season with salt and black pepper.
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4
Cook, stirring, for 1 minute.
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5
Add the wine and simmer, stirring, for 1 minute.
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6
Add the tomato sauce and water and simmer over moderate heat until slightly thickened, 10 minutes.
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7
Remove from the heat.
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8
Melt the butter in a medium sauce-pan.
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9
Add 1/4 cup of the onions and cook over moderate heat, stirring, until softened, about 4 minutes.
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10
Whisk in the flour until combined.
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11
Add the milk in 2 batches, whisking constantly until smooth before adding more.
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12
Bring to a boil over moderately high heat, then simmer over moderate heat until thickened, about 2 minutes.
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13
Whisk in 1/4 cup of the Parmesan cheese, the nutmeg, white pepper and 3/4 teaspoon of salt.
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14
Remove from the heat and press a piece of plastic wrap directly on the surface of the white sauce.
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15
In a large skillet over high heat, add the spinach by handfuls and toss until wilted.
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16
Wipe out the skillet.
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17
Squeeze the spinach dry, then finely chop.
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18
In the same skillet, heat the remaining 1 tablespoon of olive oil.
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19
Add the bacon and cook over moderately high heat until golden, about 3 minutes.
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20
Add the garlic and cook, stirring, until fragrant, about 30 seconds.
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21
Add the remaining 1/4 cup of chopped onion and cook until translucent, about 3 minutes.
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22
Add the spinach and cook, stirring, for 2 minutes.
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23
Add 1 cup of the white sauce and 1 teaspoon each of salt and black pepper.
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24
Remove from the heat and stir in 1/2 cup of the remaining Parmesan cheese and the chopped walnuts.
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25
Preheat the oven to 400.
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26
Lay 16 crepes on a work surface and spread 3 tablespoons of the spinach filling in a strip down the center of each one.
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27
Tightly roll the crepe around the filling, tucking in the edges as you roll to form a neat cylinder.
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28
Repeat with the remaining filling and crepes.
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29
Spread 1/4 cup of tomato sauce on the bottom of a 9-by-13-inch glass or ceramic baking dish.
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30
Arrange the cannelloni over the tomato sauce.
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31
Spread the remaining white sauce over the cannelloni.
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32
Drizzle the remaining tomato sauce on top and sprinkle with the remaining 1/4 cup of Parmesan.
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33
Bake for 25 minutes, or until the cheese is golden and the cannelloni are heated through.
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34
Let stand for 10 minutes before serving.
