To prepare risotto, combine water and broth; set aside. Melt butter in a large nonstick saucepan over medium heat.
Add 1/3 cup shallots; cover and cook 2 minutes.
Add rice; cook 2 minutes, uncovered, stirring constantly. Stir in 1/2 cup wine; cook 30 seconds or until the liquid is nearly absorbed, stirring constantly.
Add 1/2 teaspoon salt and broth mixture, 1/2 cup at a time, stirring constantly until each portion of broth mixture is absorbed before adding the next (about 20 minutes total). Stir in Gouda; cook just until melted. Stir in spinach; cook just until spinach is wilted.
To prepare mushrooms, heat olive oil in a large nonstick skillet over medium-high heat.
Add mushrooms, and saut 5 minutes or until beginning to brown.
Add 1/3 cup shallots, 1/4 cup wine, chopped thyme, chopped rosemary, and minced garlic, and saut 1 minute or until wine is absorbed.
Sprinkle with 1/4 teaspoon salt and pepper.
Divide risotto evenly among 6 bowls; top with mushroom mixture, and sprinkle with Parmesan.