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Preheat oven to 400º F.
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Lightly coat a 2-quart baking dish with spray. Set aside.
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Heat water and ¼ tsp. salt in large saucepan over high heat.
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Add collard greens; cook for 3 to 5 minutes, or until tender-crisp and bright green. Drain collard greens and place in an ice bath for 10 minutes.
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Drain collard greens; squeeze dry with paper towels. Coarsely chop. Place in a large bowl. Set aside.
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Heat 1 Tbsp. oil in medium nonstick skillet over medium-high heat.
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Add onion; cook, stirring frequently, for 4 to 5 minutes, or until onion is translucent.
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Add garlic; cook, stirring frequently, for 1 minute. Remove from heat. Set aside.
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Add onion mixture to collard greens; mix well. Set aside.
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Heat remaining 1 Tbsp. oil in same skillet over medium-high heat.
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Add flour; cook, whisking frequently, for 2 to 3 minutes, or until flour is light brown.
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Slowly add almond milk, whisking constantly. Season with remaining ¼ tsp. salt, nutmeg, and pepper. Bring to a boil, whisking frequently. Reduce heat to medium-low; gently simmer, stirring frequently, for 5-10 minutes, or until thickened.
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Add almond milk mixture and cheese to collard green mixture; mix well. Place in prepared baking dish.
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Top evenly with bread crumbs.
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Bake for 18 to 22 minutes, or until sauce is bubbling.