Place the sun-dried tomatoes in a small bowl. Soak in boiling water, just enough to cover the tomatoes, for 10 minutes. Drain. Cut into small pieces.
Place flank steak on a layer of plastic wrap, on top of a cutting board.
Score the flank steak, making shallow diagonal cuts in 1-inch intervals in a diamond pattern on both sides of the meat.
Place another sheet of plastic wrap on top of the steak. Working from the center to the edges, use a meat mallet to pound the steak into a rectangle, or the best you can.
Remove the top plastic wrap. Sprinkle the steak with the salt and pepper.
Spread the spinach over the meat. (I just used my hands)
Sprinkle on the tomatoes. Top with the Parmesan cheese and basil.
Starting from the short side, roll up the meat into a spiral. Secure with wooden toothpicks at 3/4" to 1" intervals. Cut between the toothpicks into slices. Mine made 5 slices.
Place slices, cut sides down, on an unheated rack of a broiler pan, sprayed with cooking oil (do not use olive oil). Line the bottom of the broiler pan with foil for easy cleanup.
Broil from 4-5-inches from heat for about 3-4 minutes.
Flip. Broil an additional 3-4 minutes or until desired doneness is reached.
Allow meat to rest for 5 minutes, then remove toothpicks before serving.