First, use a tenderizer to pound chicken breasts to a uniform thickness of ¾ - 1 inch and then cut each breast in half, lengthwise.
In a large skillet on medium heat, cook the lardons until crispy, about 5 minutes. Set them aside but keep the oil/fat in the pan.
In two or three batches, cook the chicken in the skillet for about 8 minutes per side or until no longer pink on the inside. Set the chicken aside when cooked.
Next, use the skillet to saute the mushrooms with a bit of oil for about 5 minutes or until starting to turn golden, then add the onions and cook for another 3 minutes. Now add the diced garlic and saute for another 3 minutes.
At this point, add the flour, mixing it thoroughly and cook for another minute before pouring in the heavy cream, stirring until combined. Add back the lardons and chicken from earlier. Next, add the chicken broth, then the grated cheese, and then the onion powder, cayenne, and salt/pepper. Let simmer for about 5 minutes.
Finally, add the spinach and mix with the salt until it wilts. Serve warm.