Combine the water and kombu in a pot and let it soak for 15 minutes. Warm to a bare simmer, then add the soy sauce and scallion whites.
Add the trout fillets and poach for 6 to 8 minutes, until just opaque and flaking easily. Remove and flake into large pieces. Discard the kombu and scallion whites, reserving 1/2 cup of the poaching liquid.
Melt the butter in a saucepan over medium heat. Whisk in the flour and cook for 1 minute. Gradually whisk in the milk, cream, and reserved poaching liquid. Simmer for 4 to 5 minutes, until thickened.
Remove the pan from the heat entirely. Whisk in the ponzu sauce.
Gently fold in the spinach and flaked trout.
Preheat the broiler. Transfer the mixture to a baking dish. Combine the panko, melted butter, and Parmesan, and scatter evenly over the top.
Broil for 3 to 4 minutes, until golden and bubbling. Garnish with scallion greens and sesame seeds.