Preheat the oven to 375°F (190°C). Lightly grease a 9 x 9-inch baking dish. Wash the cauliflower, remove the leaves and core, and cut it into evenly sized florets.
Bring a large pot of salted water to a boil. Add the cauliflower and cook for 4–5 minutes, until just tender but still holding its shape. Drain thoroughly and let the florets sit for a few minutes to release excess moisture.
Melt the butter in a medium saucepan over medium heat. Add the minced garlic and cook for about 30 seconds. Whisk in the flour and cook for 1 minute, stirring constantly to form a smooth paste.
Gradually pour in the milk while whisking to prevent lumps. Continue cooking for 4–5 minutes until the sauce thickens enough to coat the back of a spoon.
Reduce the heat to low. Add the cheddar, Parmesan, Dijon mustard, nutmeg, salt, and black pepper. Stir until the cheeses melt and the sauce becomes smooth and creamy. Avoid boiling the sauce after adding the cheese.
Arrange the drained cauliflower florets in the prepared baking dish. Pour the cheese sauce evenly over the top, gently turning the florets so they are coated.
Combine the panko breadcrumbs, Parmesan, and melted butter in a small bowl. Sprinkle the mixture evenly over the cauliflower. Bake for 20–25 minutes, until the sauce bubbles around the edges and the topping turns golden.
Remove the gratin from the oven and let it rest for 5–10 minutes. Sprinkle with fresh parsley and serve warm while the cheese sauce is creamy.