Bring a large pot of water to a boil. Have an ice bath ready on the side. Once the water comes to a boil, blanch the spinach just until softened. Immediately take the spinach out and plunge it into the ice bath to stop the cooking process. When cool, drain and squeeze out excess liquid. Give it a rough chop.

In a saucepan over medium heat, heat the butter until melted. Add the shallots and garlic and cook until softened for about 5 minutes. Add the flour and cook for 5 minutes. It should be a pale blonde roux.

Whisk the roux while streaming in the milk and cook until thickened. Add the grated nutmeg and the spinach. Mix until combined and season for salt and pepper.

For the poached eggs, bring a pot of water (2"-3" deep) to a simmer and add the vinegar and season with salt.

Crack the room temperature in a small bowl and create a whirlpool in the pot by mixing it with a spoon. Immediately drop the egg in the center and let it cook for about 2-3 minutes depending on how you want your eggs cooked.

To serve, grate some parmesan cheese on top of the creamed spinach and top with the poached egg.