Preheat the oven to 400 degrees F.
Place the cauliflower florets in the stock pot and a few teaspoons of salt and cover with water.
Cover the pot and bring it to a boil over high heat, then reduce to medium heat and cook for 4-5 minutes until the cauliflower is softened but still firm when pierced with a fork or knife.
Drain and shake to remove any excess water. Set aside.
Meanwhile, melt the butter in a large skillet* over medium heat. Add the garlic and saute for 30 seconds to soften.
Add the flour. Whisk constantly until the flour is cooked (but not browned) for 1 minute.
While whisking constantly, pour in the milk and increase the heat to medium-high. Bring it to a boil and cook for 2-3 minutes or until thickened but still smooth.
Remove from the heat and add the Kosher salt, ground pepper, nutmeg, 1 cup of Gruyere cheese, and 1/4 cup of Parmesan cheese. Whisk to combine until the cheese melts and the mixture is smooth.
Add the cauliflower florets and toss to combine.
Place the mixture into the baking dish and smooth it out evenly.
Sprinkle the top of the mixture with the remaining Gruyere cheese, Parmesan cheese and panko bread crumbs.
Bake for 25-30 minutes until the cheese is bubbling and the top is browned. The cauliflower should be tender when pierced with a fork or knife.
Cool for 5 minutes, garnish with parsley if desired and serve.