Preheat the oven to 425°F.
Place the cauliflower florets on a large baking sheet lined with parchment paper. Drizzle with olive oil, then season with garlic powder, salt, and pepper. Toss to coat, then roast in the oven for 20 minutes, turning halfway through.
Meanwhile, melt the butter in a small saucepan over low heat. Add the flour, stirring constantly with a whisk or wooden spoon until well-blended. Slowly whisk in the warm milk and stir until the mixture thickens, about 3–5 minutes.
Remove from the heat, season with nutmeg, and mix in half of the cheese.
Pour 1/3 of the sauce on the bottom of an 8x11-inch baking dish. Add the roasted cauliflower, then pour the rest of the sauce evenly on top. Sprinkle the remaining half of the grated cheese and breadcrumbs on top, alternating between them to form layers.
Lower the oven temperature to 375°F and bake for 25–30 minutes, or until the top is browned and bubbly.