Cook the bacon or pancetta until crisp in a saute pan.
Remove 3 Tablespoons of the fat for later use.
Add the onion to the bacon/pancetta in the saute pan and saute until golden in color.
Add the corn kernels and cook until corn is almost tender.
Add the cream and bring to a simmer.
While gently stirring, add the polenta sprinkling evenly over the mixture to avoid lumps. Cook for five minutes stirring constantly until the creamed corn is thickened.
Fold in parmesan cheese and add one half of the parsley and adjust seasoning as needed.
In the meantime, heat reserved bacon fat in a clean saute pan and add the Panko breadcrumbs.
Toss the Panko breadcrumbs until golden and add remaining parsley.
Spoon out the creamed corn mixture into a oven proof casserole dish sprayed with cooking spray. Top with Panko bread crumb mixture and spread out evenly. Place under broiler for just a minute until bread crumbs are golden in color.