Cook bacon in heavy large skillet over medium heat until crisp; drain. Crumble bacon into a medium bowl; stir in spinach and next 5 ingredients.

Heat tortilla in a large skillet over high heat until warm and pliable, about 1 minute per side. Transfer to work surface. Spread 1/3 of filling over the tortilla, leaving 1/2 inch border. Roll up tightly, enclosing filling.Wrap in plastic. Repeat with remaining 2 tortillas and filling. Chill until firm, at least 1 hour or up to 4 hours.

Preheat oven to 400¼F. Remove plastic wrap; slice off unfilled ends. Cut cross-wise on a slight diagonal into 3/4 inch thick slices. Arrange on a large baking sheet. Bake until heated through, about 7 minutes.Makes about 30 nibbles.