In a medium skillet, heat 1 Tbs olive oil. Add 1 cup of the onions and cook over moderately high heat, stirring frequently, until golden. Add the oregano, sugar, salt and pepper. Cook, stirring for 1 minute. Add the wine and simmer, stirring for 1 minute. Add the tomato sauce and water and simmer over moderate heat until slightly thickened, 10 minutes. Remove from the heat.

Melt the butter in a medium saucepan. Add 1/4 cup of the onions and cook over moderate heat, stirring, until softened, about 4 minutes. Whisk in the flour until combined. Add the milk in 2 batches, whisking constantly until smooth before adding more. Bring to a boil over moderately high heat, them simmer over moderate heat until thickened, about 2 minutes. Whisk in ¼ cup Parmesan cheese, nutmeg, pepper, and ¾ tsp of salt. Remove from the heat and press a piece of plastic wrap directly on the surface of the white sauce.

In a large skillet over high heat, add the spinach by handfuls and toss until wilted. Wipe out the skillet. Squeeze the spinach dry, then finely chop.

In the same skillet, heat the remaining 1 Tbs of olive oil. Add the bacon and cook over moderately high heat until golden, about 3 minutes. Add the garlic and cook, stirring, until fragrant, about 30 seconds. Add the remaining ¼ of chopped onion and cook until translucent, about 3 minutes. Add the spinach and cook, stirring for 2 minutes. Add 1 cup of the white sauce and 1 tsp each of salt and pepper. Remove from the heat and stir in ½ cup of the remaining Parmesan cheese and the chopped walnuts.

Preheat the oven to 400°F. Prepare the cannelloni pasta according to the directions on the package. Fill the cannelloni tubes with the spinach mixture.

Spread 1/4 cup of tomato sauce on the bottom of a 9 X 13 inch glass or ceramic baking dish. Arrange the cannelloni over the tomato sauce. Spread the remaining white sauce over the cannelloni. Drizzle the remaining tomato sauce on top and sprinkle with the remaining ¼ cup of Parmesan. Bake for 25 minutes or until the cheese is golden and the cannelloni are heated through. Let stand for 10 minutes before serving. All components may be made ahead up to 2 days and assembled before baking. Left over cannelloni can be frozen and enjoyed another time.

Eat this dish while drinking our Barbera. The sauces and bacon balance the wine tannins and enhance for flavors of both the wine and the cannelloni.

*Adapted from Food and Wine, May 2003