Preheat oven to 400ºF, and line a baking sheet with parchment paper or silpat mat and 1 teaspoon olive oil.
Bring water to boil in a saucepan over medium-high heat. Place cauliflower in a steamer basket over the saucepan and steam for about 4-5 minutes or until cauliflower is tender. When done, drain well, and dry with a paper towel. Place cauliflower in a large sized mixing bowl and mash with a fork until smooth or process in a food processor. Set aside.
Peel the potatoes and grate in a food processor or use box grater. When done, place potatoes in additional paper towels or cheese cloth, roll it up, and squeeze out the excess moisture. Add the potatoes to the bowl with the cauliflower. In that same mixing bowl, add the onion, garlic powder, eggs, vitamin C, flour, baking powder, salt and pepper, and stir to mix.
Scoop mixture into patties using a 1/4 cup measuring device, and place sectioned batter on prepared baking sheet. Use a pastry brush to evenly coat the tops of the latkes with the remaining 1 tablespoon olive oil. Bake for 12 minutes, flip latkes and bake an additional 12 minutes or until brown and crispy. Remove from oven and serve warm.
*Freeze & Reheat: Freeze latkes on a baking sheet. Once they are solid after 3+ hours, place in airtight container layer if necessary with parchment paper. Reheat: Arrange in a single layer on baking sheet and bake at 400 F for 12 minutes on each side until crispy.
Serving size: 1 latke, Calories: 60 calories, Fat: 2 grams, Saturated fat: 0.5 grams, Carbohydrates: 9 grams, Sugar: 1 grams, Sodium: 70 milligrams, Fiber: 1 grams, Protein: 2 grams, Cholesterol: 25 milligrams