Heat oil in a large nonstick pan over medium heat until hot. Add onions and garlic, and sauté until onions are translucent.
Stir in spinach and continue cooking for about one to two minutes, until spinach wilts. Season with salt and pepper. Put on a plate and set aside.
Break up the matzos slightly, and soak in a bowl of cold water for 1-2 minutes until soft. Drain the matzos and squeeze out the water. Combine the matzo in a bowl with egg and egg whites. Season with salt and pepper.
In the same pan you used to cook the onions, heat additional oil over medium-high heat. Add the matzo and egg mixture, cooked onions, and spinach, and scramble, stirring constantly until eggs are cooked.