Mix the flour, milk, salt and 2 eggs together and leave to soak for 30 minutes.
For the filling, blanch the spinach and roughly chop it. Dice the onions and sauté in the oil until translucent. Mix in the spinach and squeeze the garlic. Season to taste with pepper and nutmeg and place in a bowl. Coarsely grate the Gouda. Pull half of the cheese and the egg into the spinach.
Bake four pancakes in the hot clarified butter from the batter. Place a slice of cooked ham on each pancake and spread the spinach mixture on top. Roll up and place in a baking dish. Sprinkle the rest of the cheese on top and pour the cream on top. Baked in the oven at about 220 degrees for 15-20 minutes.