Preheat oven to 350°.
Bring a large saucepan of salted water to a boil, add the spinach and boil for 1 minute. Drain well, squeeze dry and chop.
In a frying pan over low heat, warm 2 tablespoons Olive oil. Add the spinach and cook, stirring for about 3 minutes. Add the nutmeg and Parmesan cheese, stir well and remove from heat. Mix in the pine nuts and set aside.
In a bowl beat the eggs with salt and pepper to taste. Heat 1 tablespoon Olive oil in large nonstick frying pan and cook the omelet poking at the eggs constantly with a wooden spoon until set.
Slide the omelet onto a work surface. Spread the spinach mixture over the omelet in a 1/2 inch thick layer leaving a 1 inch border around the entire edge. The border will keep the filling from leaking out when the omelet is rolled. Roll the omelet to enclose the spinach completely. Place the roll, seam side down, in an ovenproof dish. Place the frittata in oven until heated through, about 10 minutes. Cut into slices, arrange on a platter and serve hot.