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Preheat oven to 425 degrees. Remove the core of the cauliflower and chop the florets into medium sized pieces. Steam until florets are tender with a hint of crispness left, about 10-15 minutes (prick pieces with a fork to check for doneness). Reserve steaming water.
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Transfer half of cauliflower and coconut milk to a food processor and puree until smooth. Add nutmeg, salt, pepper and remaining cauliflower to food processor and puree again until smooth, adding steaming liquid by the tablespoon if necessary. Set cauliflower puree aside.
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Heat olive oil over medium heat in a large stockpot. Add onions, carrot thyme and rosemary and cook until vegetables begin to soften, about 7-8 minutes. Add garlic, spinach and mushrooms and continue to cook for another 1-2 minutes or until spinach begins to wilt.
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Add broth and lentils to pot and cook until broth is almost completely absorbed. Season to taste with salt and pepper and transfer lentil mixture to a medium casserole dish or individual ramekins.
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Cover mixture with a layer of cauliflower puree and bake for about 20 minutes or until cauliflower puree begins to brown (broil for a few minutes if desired).