1. Preheat the oven to 375°. Cut the chiles in half lengthwise and remove the seeds and content.
2. Heat the oil in a skillet and sauté the onions with the cumin until soft and translucent but not brown, 5 minutes. Add the garlic and cook 1 minute more. Stir in the corn, spinach, and salsa. Stir in the reduced fat Monterey jack cheese off the heat.
3. Combine the Parmesan cheese and bread crumbs. Divide the filling among the chiles and top with the Parmesan bread mixture. Bake on a greased baking sheet 20 minutes or until the vegetables are tender and the top, golden.
Values per serving:
Calories: 23% from fat, Total Fat: 7g
Fiber: 4 g