Step 1: Rinse collards greens. Trim and discard thick stems from bottom of collard green leaves (about 2 inches); coarsely chop collard greens.
Step 2: Cook bacon, in batches, in a 8 quart stock pot over medium heat 10 - 12 minutes or until crisp. Remove bacon with a slotted spoon, and drain on paper towels, reserving drippings in stock pot. Reserve 1/4 cup bacon.
Step 3: Add butter and onions to hot drippings in skillet. Saute onion 8 minutes or until tender.
Step 4: Add collards, in batches, and cook, stirring occasionally, 5 minutes or until wilted.
Step 5: Stir in chicken broth, next 3 ingredients, and remaining bacon.
Step 6: Bring to a boil. Reduce heat to low, and cook stirring occasionally, 15 minutes or to desired degree of tenderness .
Step 7: Drain collards, reserving 1 cup liquid.
Step 8: Stir in Bechamel Sauce. Stir in reserved cooking liquid, 1/4 cup at a time, to desired consistency. Transfer to a serving dish, and sprinkle with reserved 1/4 cup bacon.
Step 9: NOTE: This sauce can be made ahead for the ease.
Step 10: Melt butter in a heavy saucepan over low heat; add shallots and garlic, and saute for 1 minute.
Step 11: Whisk in flour until smooth; cook for 1 minute, whisking constantly.
Step 12: Increase heat to medium. Gradually whisk in milk; cook over medium heat, whisking constantly, 5 - 7 minutes or until mixture is thickened and bubbly.
Step 13: Stir in salt, pepper, and nutmeg.
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