01 - Preheat the oven to 400°F. Grease a medium baking dish with a 2-quart capacity.
02 - Bring a large pot of salted water to a rolling boil. Add cauliflower florets and cook for 5 minutes until just tender. Drain thoroughly and set aside.
03 - In a medium saucepan over medium heat, melt the butter. Whisk in the flour and cook for 1 to 2 minutes to form a roux.
04 - Gradually whisk in whole milk and heavy cream, stirring continuously until the mixture thickens, approximately 4 to 5 minutes. Stir in Dijon mustard, garlic powder, salt, and black pepper.
05 - Remove from heat. Add 1 cup Gruyère and ¼ cup Parmesan cheese to the sauce and stir until fully melted and smooth.
06 - Place cauliflower florets evenly in the prepared baking dish. Pour the cheese sauce over the cauliflower. Sprinkle with the remaining Gruyère and Parmesan cheeses.
07 - Combine breadcrumbs with melted butter in a small bowl and mix thoroughly. Evenly sprinkle the mixture over the gratin.
08 - Bake in the preheated oven for 25 to 30 minutes, until the top is golden brown and the sauce is bubbling.
09 - Allow to rest for 5 minutes before garnishing with fresh parsley and serving.