Wash the spinach thoroughly, then blanch in boiling water for 1 minute. Immediately transfer to cold water, squeeze out excess moisture, and chop finely.
Grate the paneer cheese or crumble it with a fork until it has a crumbly texture. Finely chop the onion and garlic.
Heat oil in a skillet over medium heat, then sauté the onion and garlic until softened. Add the ground cumin and garam masala, and cook until fragrant, about 1 minute.
Add the chopped spinach and paneer. Season with salt and cook for 3-4 minutes, or until the ingredients are well combined. Let the mixture cool completely.
Cut the samosa wrappers into strips or triangles. Place a tablespoon of filling onto each wrapper, fold into a triangle shape, and seal the edges well with a dab of water.
Heat oil in a deep pot over medium heat. Test the oil with a small piece of dough – if it rises to the surface and bubbles, the temperature is right.
Fry the samosas until golden brown, about 2-3 minutes per side. Fry in batches to avoid overcrowding the pot and lowering the oil temperature.
Remove the samosas and place them on a paper towel-lined plate to drain excess oil. Serve warm – perfect even without dipping sauce!
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