In a pot, add water plus 1/2 teaspoon salt, cauliflower florets, and cook for about 5 minutes until the florets are tender. Remove the pot from heat, drain the florets, and set aside.
In a blender jug, add cashews, water, bell pepper, onion powder, garlic powder, cayenne powder, salt, and nutritional yeast flakes. Blend at high speed until you get a creamy mixture.
Brush the baking tray with coconut oil lightly.
Place the cauliflower florets at the bottom of the tray, and pour the blended vegan cheese sauce on top.
Cover the top with panko breadcrumbs.
Place the baking tray in a preheated oven for about 20 minutes at 400 degrees F.
Once the top gets a nice golden brown color, remove it from the oven and serve.