To Make the Crepes: Combine sugar and salt; set aside.
In a large bowl, beat eggs and milk together with an electric mixer. Beat in flour mixture until smooth; stir in melted butter.
Heat a lightly oiled griddle or frying pan over medium high heat. Pour or scoop the batter onto the griddle, using approximately 2 tablespoons for each crepe. Tip and rotate pan to spread batter as thinly as possible. Cook for 1-2 minutes on each side. Remove from heat and cover with towel until ready to use.
To Make the Spinach Omelettes:
In a bowl, beat the eggs, and stir in the baby spinach and Parmesan cheese. Season with onion powder, nutmeg, salt, and pepper.
In a small skillet coated with cooking spray over medium heat, cook the egg mixture about 3 minutes, until partially set. Flip with a spatula, and continue cooking 2 to 3 minutes. Sprinkle with cheese, reduce heat to low, and continue cooking 2 to 3 minutes, or to desired doneness.
To Assemble: Combine all the ingredients for the salsa in a small bowl. Lay a Crepe flat on a plate; place the omelette on the crepe and wrap into a log. Place seam down on plate and top with the fresh tomato salsa.