Set the oven to broil.
In your kitchen pan, add canola oil and set on medium heat.
Add spinach gently and allow to cook until wilted, then carefully take it off the pan.
Add butter into the pan, then add the flour. Stir and allow to cook for about 20 seconds. After this, add milk slowly.
Add your garlic powder and whisk properly, then go ahead to add cheese.
Carefully stir the mixture for about 1 or 2 minutes, stir until it becomes thick and bubbly. Then add spinach and stir carefully.
Leave to broil for 1 to 2 minutes or until golden brown.
Top with salsa, queso and guacamole (optional)