Clean the spinach, wash thoroughly and drain in a colander. Wash mint, shake dry. Pluck the leaves. Put some leaves aside for garnishing. Stir goat's cheese and 2 tablespoons of oil until smooth.
Season the cheese with salt, pepper and lemon juice and chill. Coarsely chop the nuts. Heat 3 tablespoons of oil in a frying pan. Lightly roast the hazelnuts in it. Pour nuts and oil into a bowl. Remove 1 tbsp. oil and heat in a saucepan.
Sauté the spinach for 2-3 minutes. Add mint after about 1 minute. Season mint spinach with salt, pepper and nutmeg. Drain briefly on a sieve. Arrange the spinach on 4 plates using a round cookie cutter (6-7 cm Ø).
Place 2 slices of pancetta on each spinach, then add the goat's cheese cream. Lightly scarf the cream with a Bunsen burner, then sprinkle with the nut and oil mixture. Garnish with mint.