Preheat oven to 425. 

Combine Brussels sprouts and 2 tablespoons melted butter and whole grain dijon mustard in gratin dish. Stir to coat evenly. Roast for 12 – 15 minutes.  

While Brussels are roasting, saute pancetta and shallots in a skillet and cook over medium heat for 5-7 minutes, until lightly browned. 

Reduce heat to 375 degrees. 

Use a slotted spoon to add pancetta and shallots to Brussels sprouts. 

Take Brussels sprouts out of the oven and add pancetta and shallots, gruyere and cream. Stir to coat evenly. 

Roast another 15 minutes. 

While Brussels are roasting, in a small bowl, combine bread crumbs and parmesan. 

Remove Brussels sprouts from oven, sprinkle bread crumb mixture over top. 

Turn oven to low broil.

Broil for 5 – 8 minutes until lightly browned.