Blanch the spinach in a large pot of boiling water until just wilted, 4 minutes, or steam the spinach in the microwave, 2-3 minutes. Drain, let cool, and lightly press out any excess water with paper towels.
Finely chop the spinach or pulse in a food processor until chopped but not overly pureed.
In a large bowl, mix the spinach with the ricotta, Parmesan cheese, beaten egg, nutmeg, lemon zest, 1 tsp. salt, and 1 tsp. pepper, until combined.
Use parchment paper or aluminum foil to line a baking sheet.
Fill a shallow bowl with the all-purpose flour. Roll about 1 tablespoon of the spinach mixture in the flour to form a 2-inch ball (You want these to be larger than traditional gnocchi).
Transfer to the baking sheet. Repeat until all of the gnocchi “dough” is used.
*Make Ahead Tip: At this point, the gnocchi can be placed in the freezer for 4 hours, then placed into a sealed bag or container and frozen until ready to use.
Preheat the oven to 375 °F. Bring a large pot of water to a boil. Lightly oil a baking dish for the gratin, and cover the bottom with a few tablespoons of the au gratin sauce.
In batches of 8 to 10, simmer the gnocchi until they float, then simmer 1 minute more before lifting with a slotted spoon and placing them in the baking dish. If you are cooking these from frozen, they will take 2-3 minutes longer before floating.
When the baking dish is full, cover the gnocchi with the Parmigiano-Reggiano gratin sauce, and sprinkle the remaining ½ cup of cheese on top. Bake the gnocchi until the sauce is bubbling (15-20 minutes). If desired, broil the top for 1-2 minutes to brown the cheese.
Serve with a sprinkling of freshly cracked black pepper.