Polenta with Tomato-Porcini Sauce

In small bowl, combine dried porcini and 1 cup boiling water. Let stand 20 minutes, or until porcini are softened. With fingers, scoop out mushrooms. Strain soaking liquid into bowl through fine-meshed sieve or sieve lined with paper towel, reserve. Rinse mushrooms and coarsely chop. Meanwhile, in 10-inch skillet, cook bacon over medium heat 7 minutes, or until crisp. With slotted spoon, transfer to paper towels to drain. Crumble, set aside. Add onion and garlic to pan and cook, stirring frequently, 7 minutes, or until onion is tender. Add fresh and dried mushrooms and cook, stirring frequently, 5 minutes, or until mushrooms are tender. Add reserved soaking liquid and bring to a boil over high heat. Cook 5 to 7 minutes, or until liquid has been absorbed. Add tomatoes, 1/4 teaspoon salt, and pepper and bring to a boil. Reduce to low and simmer 15 minutes, or until sauce is richly flavored. Remove from heat. Preheat oven to 350 degrees F. Meanwhile, in medium bowl, stir together cornmeal and 2 cups cold water until well combined. In 3-quart saucepan, bring 2 cups water and remaining 1 teaspoon salt to a boil over medium heat. Whisk in cornmeal mixture and reduce heat to low. Cook, stirring constantly, about 15 minutes, or until quite thick. Stir in 3/4 cup Parmesan and reserved bacon. Spoon polenta into 11 x 7-inch glass baking dish and top with sauce. Sprinkle remaining 1/4 cup Parmesan over top. Bake 20 minutes, or until bubbly. Let stand 5 to 10 minutes before serving.