Directions

1. Preheat an oven to 325°F. In a Dutch oven, cook the pancetta until crisp. Remove from pan. Season the short ribs with 2 tsp. salt and the pepper. Dredge in flour.
2. Add 2 tablespoons of oil to the Dutch oven and heat over medium-high heat.
3. Add the short ribs in batches to avoid crowding and cook, turning occasionally, until browned on all sides, 5 to 6 minutes per batch. Transfer to a plate.
4. Add the remaining 1 tablespoon of oil to the pot and heat. Add the onion and carrots and cook, stirring occasionally, until the onion softens, about 5 minutes. Stir in the garlic and cook until fragrant, about 1 minute. Sprinkle in the flour and stir well. Slowly stir in the wine, then the stock. Stir in the tomato paste, rosemary, bay leaf and pancetta. Return the short ribs to the pot. The short ribs should be barely covered with liquid. If not, add hot water as needed. Bring the liquid to a boil. Cover the pot, place in the oven, and cook, checking every 45 minutes to be sure the ribs are covered with liquid and are cooking evenly, until very tender, about 2 1/2 – 3 hours.
5. Transfer the ribs to a deep serving platter (if using bone in ribs, don’t worry if the meat separates from the bones), and tent with aluminum foil to keep warm.
6. Let the cooking liquid stand for 5 minutes. Skim off the fat from the surface (if there is any) and discard. Bring to a boil over high heat. Cook, stirring, until reduced by about one-fourth, about 10 minutes. Discard the rosemary and bay leaf. Return the short ribs to the pot.
7. To make the polenta: Bring 3 cups water, the milk, and the remaining salt to a boil in a heavy saucepan over high heat. Slowly whisk in the polenta and reduce the heat to medium-low. Cook, whisking often, until the polenta is thick, about 2 minutes. Stir in the 1/2 cup Parmigiano-Reggiano. Divide the polenta among warmed deep serving bowls, top with the ribs and sauce and serve at once.