Peel and finely dice the onion and garlic. Heat 1 tablespoon of oil in a pan. Fry the minced meat in it until crumbly. Add half of the onion and garlic. Season with salt, pepper and oregano. Stir in tomato paste and bring to the boil.
Heat 1 tablespoon of oil in a saucepan. Fry the remaining onion and garlic. Add spinach, pour some water and cook covered for 5-8 minutes. Stir in cream cheese. Season with salt, pepper and nutmeg. Melt the fat in a saucepan. Sauté flour in it, deglaze with broth and milk while stirring. Season to taste with salt and pepper. Stir half of the Gouda into the sauce. Fill 8 cannelloni with the mince, 8 with spinach. Place the cannelloni in a greased casserole dish and pour the sauce over them.
Melt the fat in a saucepan. Sauté flour in it, deglaze with broth and milk while stirring. Season to taste with salt and pepper. Stir half of the Gouda into the sauce. Fill 8 cannelloni with the mince, 8 with spinach. Place the cannelloni in a greased casserole dish and pour the sauce over them. Sprinkle the rest with cheese. Cook in the preheated oven (electric cooker: 200 °C/ convection oven: 175 °C/ gas: level 3) for approx. 30 minutes