1. Set a rack in the middle of the oven and preheat the oven to 350°F (180°C). Butter the inside of a 6-cup (1.4-L) soufflé mold or six individual 1-cup (240-ml) ramekins. Sprinkle the inside of the mold(s) with some of the Parmesan, reserving any excess. Set aside.

2. In a saucepan, combine the milk, bay leaf, peppercorns and garlic. Place over medium heat and bring to just under a boil. Remove from the heat and steep for about 15 minutes to infuse the aromatics into the milk. When ready to prepare the soufflé, bring the milk back to just under a boil, then strain out and discard the aromatics. 

3. In a medium saucepan, melt the butter over medium heat. Add the flour and stir briskly with a wooden spoon until the butter and flour come together, being careful not to let the mixture brown, about 1 minute. Add the hot milk, all at once, and whisk to blend well. Add the salt and pepper, whisking continuously, until the béchamel becomes thick, about 1 to 2 minutes. Remove from the heat and add the egg yolks, one at a time, until incorporated. Add the Comté, nutmeg, and stir until fully combined. Transfer the soufflé base to a large bowl and let cool slightly. 

4. In a large, very clean, preferably copper bowl, use a large balloon whisk to beat the egg whites until firm peaks form. Stir a large spoonful of the whipped egg whites into the base to begin lightening it. Using a rubber spatula, gently fold in the remaining egg whites, working quickly to keep the base light and airy. 

5. Pour the finished mixture into the prepared mold(s), filling it just below the top rim. Sprinkle the top with the remaining Parmesan. Bake on the middle rack of the oven until the top is golden brown and lifted about 2 inches (5 cm) over the edge of the mold, 25 to 30 minutes (15 to 18 minutes for the ramekins). Do not be tempted to open the oven during baking or the soufflé will fall. Serve immediately.