First, prepare the panko breadcrumb topping. Melt the butter in a small skillet over medium low heat, and then add the panko breadcrumbs. Stir occasionally as the breadcrumbs reach a golden color. Then sprinkle a tablespoon of Parmesan over the breadcrumbs and stir. It is important to sprinkle the Parmesan and not to dump it in, this prevents the cheese from clumping up as it melts. Stir the Parmesan in, and then pour the toasted breadcrumbs into a bowl and set aside.
Next, prepare the spinach. Thinly slice the shallot and finely chop the garlic. Heat the olive oil in a skillet over medium heat. Add the garlic and shallot and cook until the shallot is translucent.
Add the spinach a handful at a time, letting it wilt before you add more. This way you won't overcrowd the pan. Once you have added all of the spinach, add the cream cheese and another tablespoon of Parmesan. Stir until the cheese has melted. Season the spinach with salt and pepper to taste.
Pour the spinach into a bowl, and serve topped with the toasted breadcrumbs.