Wash and clean the spinach thoroughly. Peel and wash the carrots and cut them lengthwise into quarters. Wash the meat, dab dry and season with salt and pepper. Spread 1 tablespoon pesto and carrots on the cutlet.
Roll up the roulade and pin it with a roulade needle. Heat the oil and fry the roulade for 10-15 minutes while turning. Peel onion and cut into fine cubes. Heat 1 tsp. fat, fry onion until translucent, add spinach and steam for approx. 5 minutes.
Season to taste with salt, pepper and nutmeg. Melt 1 teaspoon of fat in a saucepan. Stir in flour and sweat briefly. Add stock and milk while stirring. Bring to the boil, boil for 3-5 minutes and season with salt and pepper.
Arrange on a plate.