Preheat oven to 375 degrees
Butter a deep oval gratin dish, coat with bread crumbs.
In a large bowl, whisk together potatoes, egg yokes, heavy cream and parmesan cheese until well mixed. Add salt and pepper.
Place egg whites and a pinch of salt in a bowl and whip until the whites are stiff.
Fold the egg whites into the potato mixture. Place mixture in gratin dish.
Bake until puffy and golden, 35-40 minutes.
Sprinkle nutmeg on top and serve.