In large saute pan over medium-high heat, saute the spinach in batches with 1.5 tbsp oil and 2g salt until just wilted, about a minute per batch
Cool spinach to room temperature, then squeeze it fairly tightly in cheesecloth to remove excess liquid. Chope finely with a knife
Saute the shallots and garlic confit with 1.5 tbsp oil over medium heat until shallots become translucent, about 2 minutes
Stir in chopped spinach and cook for about 3 more monutes
Add mascarpone to pan, stir until melted and then remove from heat
Whisk milk and xanthum gum together (make sure it dissolves, this isn't easy) in bowl
Add milk mixture to pan, stirring. Bring to simmer
Fold comte cheese and lemon zest into the warm creamed spinach just before serving. Season with salt and pepper to taste