Cook bacon until just done--cooked through but not crispy
Using a meat mallet, pound steak out to thin, enlarge and tenderize.
Fully defrost spinach and drain really well.
Mix spinach and Parmesan cheese.
Sprinkle steak with salt and pepper, layer on bacon and then spinach mixture.
Roll up steak tightly from the long side.
Slice steak roll into 1" slices and thread the slices onto skewers (or individual secure with toothpicks).
Place slices in a boiler pan--broil 3 inches from the heat until well browned, about 6 minutes.
Flip the slices and broil the other side for another 6 minutes.