Blanch the spinach briefly in boiling water and squeeze out the excess moisture.
Beat the eggs, make a thin omelette, and slice it lengthwise.
Lightly grill the sliced ham in a pan and cut it into long strips.
Julienne cucumber and carrot into long thin strips.
Place a sheet of seaweed on a bamboo mat, and spread a thin layer of almond flour mixed with cream cheese as a rice substitute.
Add the prepared spinach, egg omelette, ham, cucumber, and carrot on top.
Roll up the ingredients tightly in the seaweed to form the kimbap.
Cut into bite-sized pieces.